The ITAT Delhi quashed a reassessment where a Section 148 notice was sent to a deceased person, reinforcing that notice must be served on the legal heir.
The Mumbai ITAT upheld TNMM for Firmenich Aromatics, deleting transfer pricing adjustments on exports and royalties, and allowed an 80G deduction on CSR donations.
ITAT Ahmedabad held that reopening alleging income escaped assessment merely on the basis of Client Code Modification without any other corroborative evidence cannot be sustained. Accordingly, re-assessment held invalid.
Kolkata ITAT rules Assessing Officer cannot add income for bogus purchases without rejecting books of account or disputing reported sales, ensuring legal sustainability.
Ahmedabad ITAT rules cooperative society income is 100% tax-exempt if S.80P deduction is allowed, making disallowances irrelevant to final tax liability.
ITAT Ahmedabad restricts Ramjibhai Kesaraji Patel’s bogus purchase disallowance to 8%, citing judicial precedents and natural justice, after the CIT(A) dismissed the appeal for delay.
ITAT Nagpur set aside CIT(E) order, ruling that non-submission of provisional registration copy is not a valid ground to reject Section 12AB regular registration application if prior registration exists.
ITAT Mumbai rules reassessment initiated after 4 years on facts already available during original assessment is invalid, quashing the order for HMG Engineering Pvt. Ltd.
ITAT Mumbai condones a 937-day appeal delay for Hydroair Tectonics PCD Ltd, citing elderly directors’ health and pandemic challenges, citing Supreme Court precedent.
ITAT Delhi confirms deletion of ₹3.07 Cr income tax addition for Tarun International Ltd., citing sufficient documentary evidence for share capital genuineness.
