Courts: ITAT Surat
Find latest ITAT Surat judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.

Reassessment Upheld as Section 148 Notice Issued Before Company Was Struck Off: ITAT Surat

Addition Deleted as Cash Payment Explained Through Bank Withdrawals

Capital gains indexation cannot begin from an arbitrary later year: ITAT Surat

No Addition for Demonetisation Cash Deposits Supported by Agricultural Income: ITAT Surat

New Tax Regime Benefit Allowed Despite One-Day Delay in Form 10IE Filing: ITAT Surat

Mere Claims of Cheque Discounting Insufficient to Explain Bank Credits: ITAT Surat

ITAT Quashes 50C Addition Citing Valuation Typo and Higher Consideration

Capital Introduction Explained with Documentary Evidence – Section 68 Addition Deleted

Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid

Bank Account Used as Conduit: Entire Credits Not Taxable; Only Commission Income Assessable

Presumptive Taxation under Section 44AD Shields Business Receipts from Separate Additions

Unsecured Loans Examined in Earlier Assessments Cannot Be Re-added on Same Material

PF Contribution Paid Within Due Date Cannot Be Disallowed Merely Due to Typographical Error

Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred
ITAT Surat judgments and orders provide appellate guidance on numerous issues arising under the Income-tax Act. This TaxGuru page brings together decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties, limitation and procedural compliance. Taxpayers, businesses, Chartered Accountants, advocates and consultants can use this category to locate ITAT Surat case laws relevant to their matters. The collection includes recent and important earlier Tribunal decisions published on TaxGuru, helping readers research income-tax precedents and follow developments in appellate jurisprudence.
