ITAT allows concessional tax rate under Section 115BAA to Chola Business Services, citing timely filing of Form 10IC and acknowledgment by CPC.
ITAT allows ASAN Memorial Association’s claim for statutory deduction under Section 11 despite filing errors in the Income Tax Return for AY 2016-17 and 2017-18.
ITAT Chennai remands the case on bogus purchases of Rs.92.43 lakhs to the AO for re-adjudication, allowing new evidence and addressing 80-IA deduction issue.
ITAT Delhi rules that assessment notices were not served to the assessee, Raj Rani, leading to the setting aside of an ex-parte order for reassessment.
ITAT Delhi condones 236-day delay in Sekhari Ganna Vikas Samiti’s appeal, emphasizing a liberal approach to delay explanations in tax appeal cases.
ITAT Delhi orders fresh review of Shiv Kumar’s ₹10.3 lakh deposit case after original appeal was dismissed due to non-compliance with advance tax conditions.
ITAT Kolkata rules that exemption under Section 10(23C)(iiiab) cannot be denied for late filing of income tax return, directing the grant of exemption to Haringhata Mahavidyalay.
The ITAT Mumbai ruled on Prakash Udyog Ltd. vs ITO, addressing errors in income computation, disallowance under section 14A, and overdraft interest disallowance.
ITAT partially allows appeal, ruling that unsupported statements without corroborative evidence are insufficient for additions under Section 68. Key judicial observations.
ITAT Jaipur upheld income additions in Kavita Samtani vs. DCIT due to undisclosed cash investments under Section 69 and questioned documentation on financial sources.