Learn about the DCIT vs Umang Hiralal Thakkar case at ITAT Ahmedabad regarding filing returns under section 139(1) for claiming deduction under section 80IB. Get detailed insights and analysis.
Dive into the case of Pravinbhai Mumabhai Bharwad vs ITO as ITAT Ahmedabad annuls addition under section 69A, highlighting oversight of cash deposit proofs by AO and CIT(A).
Read about the ITAT Ahmedabad ruling in Bharatkumar Gangaram Patel vs. ITO case, where the addition for unexplained LTCG on shares was deleted due to failure to establish bogus sale.
Dhirajlal Savailal Shah Vs ITO (ITAT Ahmedabad) If the receipt is not liable to tax in the hands of the recipient for any reason, the same cannot be a ground for not granting credit for TDS.
Learn about the ITAT Ahmedabad ruling in Karma Falya Trust vs. DCIT case, granting exemption under Section 11 of the Income Tax Act for delay in filing the audit report.
ITAT Ahmedabad’s verdict exempts individuals not subject to tax audit from TDS obligations, highlighting the Nilesh Patel vs DCIT case.
Suryshree Blocks Pvt. Ltd. vs DCIT: ITAT Ahmedabad overturns penalty under Sec 271(1)(c) of Income Tax Act due to failure to find any particulars inaccurate. Analysis provided.
Dive into the case of Variya Prajapati Chovashi Gyati Samsth Vs ITO, where the absence of trustee signatures on the balance sheet is questioned, impacting the genuineness of funds.
ITAT Ahmedabad allows TDS deduction for Adroit Structural Engineers Pvt. Ltd. on income offered to tax, despite non-reflection in Form 26AS. Full judgment analysis here.
Kalpana Sunil Vaid’s appeal against a penalty under Section 271D of the Income Tax Act for loans taken from partnership firms is dismissed by ITAT Ahmedabad.
