ITAT Kolkata confirms statements recorded during surveys under Section 133A cannot justify additions without corroborating evidence. Learn more about this landmark decision.
ITAT remits ₹46 lakh ex-parte income tax addition after assessment under sections 144 & 147, ruling no opportunity was given to adduce evidence.
ITAT Bangalore condones a 50-day delay and directs CIT(A) to reassess an appeal involving a deceased assessee’s TDS claims, ensuring substantial justice.
ITAT Chennai remands a case to CIT(A) for reassessment, allowing the assessee a fresh opportunity to substantiate ₹51.20 lakh cash credit under Section 68.
ITAT Chennai directs entire bank credits to be treated as business receipts under Section 44AD for income estimation. Cash deposit addition adjusted.
ITAT Chennai deletes addition of Rs.53.23 Lakh on cash deposits during demonetization and directs re-computation of income in Balu Vignesh case.
ITAT Delhi restores BKR Capital Pvt Ltd appeal for rehearing after CIT(A) dismissed it ex-parte, directing the assessee be given a hearing opportunity.
ITAT Ahmedabad dismisses Revenue’s appeal due to low tax effect under CBDT Circular No. 09/2024. The case involved taxability of interest income on project funds.
ITAT Delhi remands appeal to CIT(A) for fresh adjudication due to denial of personal hearing in Kumar Kanti Das Vs ACIT case for AY 2017-18.
ITAT Surat remands case to AO for verification of Rs. 15.71 Lakh liability under Section 41(1) due to lack of evidence of payment and TDS deduction.
