Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
National Highways Act Land Compensation: Why NHAI Awards Are Exempt from Income Tax
Income Tax
Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Income Tax
Income Tax
Taxpayer Wins ₹4.04 Cr Relief: AO Cannot Rely on Non-Response to S.133(6) Notice – Reason: Onus Shifts to Revenue After Primary Proof
Income Tax
Income Tax
Capital Gains Boost: Indexation Allowed from Letter of Intent Date by ITAT Mumbai – Reason: Acquisition of Vested Rights
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
Income Tax
Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect
Income Tax
Income Tax
Entry-Provider Tag Not Enough Reason: ITAT Upholds Deletion of Unexplained Share Capital Addition
Income Tax
Income Tax
Business-Linked Losses: ITAT Confirms Deductibility of Exchange – Difference Derivatives for Exporters
Income Tax
Income Tax
Don’t Add Purchases Based on GST Portal Data Alone: ITAT Remands for Full Reconciliation
Income Tax
Income Tax
No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law
Income Tax
Income Tax
Reassessment notice u/s. 148 beyond specified limit is time barred
Income Tax
Income Tax
