Courts: ITAT Visakhapatnam
Find latest ITAT Visakhapatnam judgments, orders and case laws on income tax covering assessments, deductions, capital gains, TDS, reassessment, additions and penalties.
Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
ITAT Allows Charitable Trust to Seek Section 80G Registration Despite Delay
Discontinued Business Does Not Transfer Property Ownership to Partners: ITAT Visakhapatnam
Addition Upheld for Books Rejection but Arbitrary Net profit Estimation Deleted
Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
Amount paid to clear mortgage on title of property is deductible u/s. 48(1)
Unexplained cash credits addition u/s. 68 sustained as identity and creditworthiness not proved
Full TDS Credit Allowed as Commission Income Already Taxed: ITAT Visakhapatnam
LTCG not Triggered Without Registered JDA & Statutory Approvals: ITAT Visakhapatnam
Penalty Deleted as Loose Sheet Found to Be Mere Projection, Not Undisclosed Income
Addition Deleted Because Recorded Sales Cannot Be Taxed Again Under Section 68
Bank Passbook Not ‘Book of Account’; Section 68 Addition Invalid, Rules ITAT
Disallowance u/s. 80P quashed as interest on nonrecoverable loans not recorded
Protective Additions Not Justified Without Partner Substantiation, ITAT Allows Fresh Hearing
ITAT Visakhapatnam judgments and orders deal with a broad range of appeals under the Income-tax Act. This page compiles Tribunal case laws concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties, limitation and procedural disputes. Taxpayers, companies, Chartered Accountants, advocates and tax professionals can use this dedicated category to research ITAT Visakhapatnam precedents and follow developments in direct tax litigation. TaxGuru brings together recent and significant earlier Tribunal decisions published on the website, providing a convenient resource for income-tax case-law research and appellate practice.
