Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Revision u/s. 263 not justifiable as AO took most plausible view
Income Tax
Income Tax
Even idle business needs guards – Tribunal permits security expense though no turnover
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Income Tax
Income Tax
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
Income Tax
Income Tax
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
Income Tax
Income Tax
ITAT Ranchi Quashes Section 263 Order – 80P Deduction Cannot Be Denied When AO Has Verified All Facts
Income Tax
Income Tax
ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary
Income Tax
Income Tax
ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
Income Tax
Income Tax
ITAT Chennai Strikes ₹1.86 Cr Loan Addition u/s 68, Sends Cash-Payments & TDS Disputes Back for Real-Check
Income Tax
Income Tax
Groundnuts Save the Day – Sale of Land Beyond 8 km from Municipality Held Agricultural- ITAT Chennai
Income Tax
Income Tax
ITAT Ahmedabad Deletes Disallowances on Commission & Job Work- Genuine Business Expenditure Proven with TDS Compliance
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
