Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
No addition based solely on a third-party document denied by assessee
Income Tax
Income Tax
ITAT Ahmedabad Deletes Penny Stock Addition for Lack of Evidence- Suspicion Cannot Replace Proof
Income Tax
Income Tax
Sale of Plots May Be Business Income, Not Capital Gains- AO to Verify Whether Land is Stock-in-Trade or Capital Asset: Ahmedabad ITAT Restores Matter
Income Tax
Income Tax
Cash Deposits from Business Debtors Explained-Addition u/s 68 Deleted by ITAT Ahmedabad
Income Tax
Income Tax
ITAT Ahmedabad: 270A Penalty Proceedings Set Aside as Quantum Appeal Restored for Fresh Adjudication
Income Tax
Income Tax
Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid
Income Tax
Income Tax
Only real income taxable- ITAT Delhi deletes ₹52.65 Cr notional interest addition & allows inventory loss from theft/flood
Income Tax
Income Tax
Extrapolation of Suppressed Profit Beyond Search Date Without Incriminating Material Deemed Invalid: ITAT Delhi
Income Tax
Income Tax
Wrong clause in Form 10AB not fatal – ITAT Pune remands matter for fresh consideration of 12AB & 80G registration
Income Tax
Income Tax
Sports Club Receipts Within 20% Safe Harbour; Section 263 Revision Set Aside: ITAT Pune
Income Tax
Income Tax
“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients
Income Tax
Income Tax
ITAT Pune Quashes PCIT’s 263 Order Passed in Haste – “Hear the Other Side” Rule Violated, Says Tribunal
Income Tax
Income Tax
Final assessment order time barred in terms of section 144C(13) of Income Tax Act
Income Tax
Income Tax
