#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
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
ITAT Chennai Reduces Estimated Profit from 8% to 6.5% of Bank Deposits in Best Judgment Assessment
Income Tax
Income Tax
Exemption u/s 11 Cannot Be Denied in u/s 143(1) Processing When Registration u/s 12AA Granted Retrospectively
Income Tax
Income Tax
Expenditure Cannot Be Disallowed Solely for Non-Response to Notices U/s 133(6); Matters Remanded for Proper Verification
Income Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
TDS Credit Allowed as Legal Heir Declared Deceased’s Income
Income Tax
Income Tax
