Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax
Income Tax
Matter of addition u/s. 69A remanded as documents not produced before lower authorities
Income Tax
Income Tax
Disallowance u/s. 36(1)(va) be reconsidered in light of Supreme Court judgement in Checkmate Services
Income Tax
Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax
Income Tax
Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income
Income Tax
Income Tax
Non-granting of opportunity of being heard is against principle of natural justice
Income Tax
Income Tax
Addition u/s. 68 deleted as nature and source of credit explained: ITAT Surat
Income Tax
Income Tax
Interest on compensation taxable under income from other sources: ITAT Delhi
Income Tax
Income Tax
Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 271(1)(b) or 272A(1)(d) for initial AY was upheld and for remaining six AY’s was deleted
Income Tax
Income Tax
Non-granting of accumulation of income u/s. 11(2) unsustainable since delay in Form 10 condoned
Income Tax
Income Tax
Tax effect is less than 60 Lakh in appeal by revenue: ITAT held not maintainable
Income Tax
Income Tax
Non-mentioning of charge or non striking of irrelevant clauses in the notice-ITAT held penalty notices ambiguous and vague
Income Tax
Income Tax
