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.
No exemption from TDS u/s 194IA on Factory Land, Income Tax demand u/s 201 and 201(1A) was upheld
Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
Proviso to Section 12A(2) Applies Only if Assessment Pending on Registration Date
Temple Trust Loses Capital Expenditure Claim for Lack of Section 12A Registration
Unutilised Surplus of statutory body not taxable once covered u/s 10(46)
ITAT Remands ₹4.10 Cr Commission Income Dispute for Fresh Assessment
ITAT Allows Telescoping of ₹1.25 Cr Marriage Expense
ITAT Condoned Delay, Allows Rectification of Procedural Error in 12AB Registration
Section 148 Notice Issued After 31.03.2022 Held Invalid: ITAT Visakhapatnam
ITAT Directs Verification of Demonetization Cash Deposit Source
Partial Relief Granted for Cash Deposits Beyond Limited Scrutiny Scope During Demonetisation
Addition based on third-party diary notations without corroboration invalid
Voluntary Contributions for Specific Purpose Not Income Under Section 2(24)(iia)
No Section 270A Penalty for Delay in Filing Form 67 if no Misreporting of Income
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.
