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Mumbai ITAT Delivers Landmark Ruling on Taxation of Foreign Banks: Expatriate Salaries, Head Office Expenses, DTAA and Transfer Pricing Issues Decided

ITAT Deletes Section 69 Addition: Joint Holder Cannot Be Taxed for Alleged On-Money Without Independent Evidence

Redeveloped Flat Is a Continuation of Original Asset: Sale Qualifies as Long-Term Capital Gain Eligible for Indexation and Section 54/54F Relief

Section 56(2)(x) Cannot Tax Redevelopment Flat Before Possession: Alternate Accommodation Is Not Received Without Consideration

Wrong Sanctioning Authority Under Section 151 Vitiates Reassessment: Mumbai ITAT Quashes Entire Proceedings

Search-Based Information Requires Section 153C Route: ITAT Quashes Reassessment under Section 147

Leave Encashment Exemption Cannot Be Denied Merely Because Form 16 Omits It: ITAT Remands Only for Verification of Quantum

No DAPE Where Indian AE is at Arm’s Length: Bangalore ITAT Deletes PE-Based Business Income Addition

Hyderabad ITAT: Reassessment Beyond Three Years Invalid Where Actual Escaped Income Is Below ₹50 Lakh

ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

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