ITAT Ahmedabad allows appeal despite 1607-day delay citing medical hardship. Penalty u/s 271(1)(c) questioned over income assessment.
ITAT Ahmedabad held that employees’ contribution to PF/ESI after statutory due dates but before due date of filing income tax returns not allowable as deduction. Accordingly, appeal of the assessee dismissed.
ITAT Ahmedabad cancels penalty on I-Serve Systems as disallowance was based on estimation without proof of concealment or inaccurate income details.
ITAT Ahmedabad held that income from sale of scraps generated through production process reducing cost of product is eligible for deduction under section 80IC of the Income Tax Act. Accordingly, appeal of revenue dismissed.
ITAT Ahmedabad rules selective addition under section 69B for cash deposits during demonetization period as unjustified, allowing taxpayer’s appeal.
ITAT Ahmedabad quashes reassessment against Komal Ketan Shah, citing lack of evidence and incorrect factual basis under Section 147 for AY 2016–17.
ITAT Ahmedabad remands ₹77.47 crore unexplained expenditure case of Redex Enterprise due to violation of natural justice during assessment proceedings.
ITAT Ahmedabad remands Apna Charitable Trust’s 12A/80G renewal applications. CIT(E) rejected applications despite timely submissions, violating natural justice. Fresh adjudication directed.
ITAT Ahmedabad dismisses appeal in Pavankumar M Sanghvi Vs ITO. Unexplained unsecured loans from shell entities treated as income. Interest deduction disallowed.
ITAT Ahmedabad upheld the deletion of ₹86 lakh addition for unsecured loans, citing sufficient evidence and loan repayment by Cloud 9 Infraspace LLP.
