ITAT rejected the assessee’s contention of limited scrutiny, stating that the notice under section 143(2) did not specify such limitation.
Appeals filed against PCIT orders under section 12AB(4)(ii) of Income-tax Act, 1961. Learn why assessees contest rulings affecting registration status and application of law.
ITAT observed discrepancies between appellant’s claimed sales and commission received, as per Form 26AS, subject to TDS deductions. Tribunal concluded that issue required examination by AO, considering reconciliations with Form 26AS, and remitted matter back to AO for fresh consideration.
Read the detailed analysis of the ruling by ITAT Bangalore on the appeal filed by Chandrappa Nalina against the treatment of cash deposits during demonetization. Understand the assessment and CIT(A) decisions.
Trimbak Konher Patil vs ITO: Bangalore ITAT decision clarifies that if employees’ contributions are not paid on time as per PF Act, employer can’t claim deduction u/s 36(1)(va).
Assessee was incorporated in Japan and was in the business of providing telecommunication services. Assessee provided fixed, mobile, wholesale, and associated telecommunication services across the globe.
in terms of section 249(4)(a) of the Act, stipulation as to payment of tax ante filing of first appeal is only directory and not mandatory, where appeal is filed without payment of tax but subsequently required amount of tax is paid, appeal shall be admitted on making payment of tax and taken up for hearing on merits.
Bangalore ITAT quashes CIT’s order rejecting 80G approval for Carers Worldwide; CBDT extends Form 10AB filing deadline. Read the detailed analysis.
ITAT Bangalore held that non-registration of will doesn’t lead to any inference against its genuineness. Thus, jewellery inherited from mother in law based on non-registered will be capital assets and sell thereof results into long term capital gain.
Regional Oilseeds Growers Co-operative Societies Union Ltd. vs JCIT: ITAT upholds jurisdiction limitation, dismissing appeal regarding assessing authority’s jurisdiction challenge under Income Tax Act.
