ITAT Ahmedabad grants relief to Ria Zaveri Trust, ruling that excessive surcharge imposed by CIT(A) was unjustified. Decision aligns with legal precedents.
ITAT Cochin remands case after CIT(A) dismisses appeal without considering additional evidence under Rule 46A in an unexplained money addition dispute.
ITAT Delhi quashes penalty under Section 271D as Section 153C assessment was declared void for lack of incriminating material, citing Supreme Court precedents.
ITAT Cochin remands case for fresh hearing after CIT(A) dismissed appeal without considering the explanation for a 30-day delay in filing.
ITAT Cochin remanded Baiju Kabeer’s case to CIT(A) for reassessment, citing lack of opportunity to explain cash deposits. Review the details of the judgment here.
ITAT Lucknow upholds denial of Section 54 exemption as investment in new property was made after the due date. Cites judicial precedents in support of ruling.
ITAT Chennai rules CSR donations to PM Relief Fund qualify for 80G deduction, overturning AO’s decision. Read key judicial precedents and tax law insights.
ITAT Mumbai rules in Dharmesh Jhaveri’s case: Stamp duty value at allotment date, not registration, to determine Section 56(2)(vii)(b) addition. Appeal allowed.
Bangalore ITAT rejects DVO valuation, upholds equal treatment for co-owners in capital gains case, citing Supreme Court precedent.
Ahmedabad ITAT remands Rs. 1 crore addition based on partner’s statement, citing lack of corroborating evidence, orders fresh CIT(A) review.
