#ITAT Judgments
Log in to FollowITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax
Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax
Income Tax
Deduction U/s 80P(2)(d) Allowed on Interest from Co-operative Bank – ITAT Mumbai
Income Tax
Income Tax
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Income Tax
Income Tax
Full TDS Credit May Be Allowed to One Co-owner if Other Has Not Claimed – ITAT Remands
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax
Income Tax
Delay in Form 10B Filing Cannot Alone Justify Denial of Charitable Exemption: ITAT Hyderabad
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed- Interest from Co-op Banks Eligible, AO Directed to Delete Addition
Income Tax
Income Tax
