Courts: All ITAT
25,434 articlesIncome Tax
Income Tax
Protective addition deleted as income already included and tax paid by assessee’s wife: ITAT Delhi
Income Tax
Income Tax
Gross receipts calculation for section 44AD includes duty drawback: ITAT Kolkata
Income Tax
Income Tax
Addition u/s. 68 set aside as no allegation of assessee’s involvement in price rigging/ increase
Income Tax
Income Tax
Assessee acted as kaccha arahtia is eligible for entire TDS credit: ITAT Visakhapatnam
Income Tax
Income Tax
Addition u/s. 68 not sustained as cash deposited out of business receipts: ITAT Mumbai
Income Tax
Income Tax
CBDT relaxed time period for application for regular approval of fund u/s. 80G(5): ITAT Surat
Income Tax
Income Tax
Regular assessment cannot be revisited under Section 153C in absence of incriminating evidence
Income Tax
Income Tax
Mehta Charitable Trust case: ITAT disallows expenses not related to taxable income
Income Tax
Income Tax
Appeal dismissed as filed on the basis of invalid return: ITAT Chandigarh
Income Tax
Income Tax
CBDT extended time limit for filing application for recognition u/s. 80G: ITAT Jaipur
Income Tax
Income Tax
Margin accepted at ALP hence no separate benchmarking of royalty payment required
Income Tax
Income Tax
No Section 271B Penalty for Technical Breach Without Malafide Intent
Income Tax
Income Tax
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Income Tax
Income Tax
