ITAT Surat rejects revenue’s plea to recall an order under Section 254(2), stating review is beyond scope. Land classification and distance measurement upheld.
ITAT Mumbai sets aside tax addition against Smt. Vimladevi Jain, ruling no income was credited to books and Section 68 was inapplicable.
ITAT Delhi deletes Rs 33.9L Sec 69 addition for Ankur Goyal (AY 12-13) citing mother’s accepted assessment. Remands Sec 24 interest issue for verification.
ITAT Pune mandates show-cause notice before rejecting registration applications, ensuring fair opportunity for compliance and review.
ITAT Kolkata sets aside CIT(A) order on a Scheduled Tribe doctor’s tax exemption under Section 10(26), directing a fresh review of income sources and deposits.
ITAT Jaipur directs CIT(E) to review OP Dargar Foundation’s rejected 12AB registration, citing curable defects & natural justice. Delay condoned based on Katiji Judgment.
ITAT Delhi rules in favor of Schenker India, allowing CSR donations under Section 80G despite mandatory nature. Read key takeaways from the case.
ITAT Surat held that interest paid in respect of business profit attributable to section 80P(2) of the Income Tax Act is allowable. Accordingly, AO directed to consider direct nexus of interest paid with interest income attributable under section 80P(2).
ITAT Mumbai quashes Sec 263 revision in Narayan Rane’s case. Holds AO took plausible view, order not erroneous & prejudicial despite Pr. CIT alleging lack of inquiry.
ITAT Kolkata dismisses DCIT’s appeal in Uttar Bihar Gramin Bank case, upholding CIT(A) order on deductions under Sections 36(1)(viia) & 36(1)(viii).
