#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
Exemption U/s 11 Allowed Despite Belated Form 10B: Procedural Defect Curable; CPC Adjustment Invalid – ITAT Kolkata
Income Tax
Income Tax
Section 154 Rectification Cannot Challenge Original Addition: ITAT Mumbai
Income Tax
Income Tax
Section 153A Addition Without Incriminating Material Deleted; Net Interest Only Taxable; U/s 69A/69C Rejected – ITAT Mumbai
Income Tax
Income Tax
Sec 68 Share Capital Addition Deleted; Round-Tripping Allegation Without Evidence Rejected: ITAT Mumbai
Income Tax
Income Tax
Sec 68 Addition on Share Capital & Premium Deleted: No AO Enquiry; High Premium Not Enough – ITAT Kolkata
Income Tax
Income Tax
Faceless Assessment Before Sec 151A Notification Held Without Jurisdiction – Entire Assessment Quashed – ITAT Kolkata
Income Tax
Income Tax
Sec 68 Addition Deleted – JDA Advance Refunded & Loan Repayment via Bank Not Bogus – ITAT Kolkata
Income Tax
Income Tax
Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
Income Tax
Income Tax
Penalty U/s 271D & 271E Deleted – Partner Capital Cash Not Covered U/s 269SS/269T: ITAT Kolkata
Income Tax
Income Tax
Section 149(1)(b) Conditions Unmet: Reopening and Adhoc Profit Addition Quashed – ITAT Kolkata
Income Tax
Income Tax
Reopening Beyond 3 Years Quashed: PCIT (Not PCCIT) Approval U/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Ad-Hoc 8% Profit on Logistics Turnover Rejected; ₹19.09 Cr Addition Deleted – ITAT Mumbai
Income Tax
Income Tax
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
Income Tax
Income Tax
