#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
ITAT Mumbai Quashes Reassessment – Sec 148 Notice Invalid Where Escapement Below Rs 50 Lakh Approval by Wrong Authority
Income Tax
Income Tax
ITAT Delhi – Sec 154 Rectification Invalid Based on Subsequent SC Judgment; PF/ESI Disallowance Deleted
Income Tax
Income Tax
ITAT Delhi Allows Appeal – Sec 68 Addition of Demonetisation Cash Deposits Deleted as Sufficient Cash Sales & Books Not Rejected
Income Tax
Income Tax
On-Money Addition Deleted – Loose Papers Builder Statements Alone Insufficient to Prove Unexplained Investment U/s 69
Income Tax
Income Tax
ITAT Delhi Deleted Sec 68 Additions in Case of Thrift Society; Member Deposits & Cash Collections Held Explained
Income Tax
Income Tax
Sec 68 Addition Deleted – Art Exhibition Sale Through Singapore Held Genuine Revenue Appeal Dismissed by ITAT Agra
Income Tax
Income Tax
No Cessation of Liability U/s 41(1) – Long Outstanding Foreign Creditors Cannot Be Taxed Without Waiver or Write-Back
Income Tax
Income Tax
Addition U/s 68 Deleted – Accommodation Entry Allegation Failed Due to Mistaken Identity Absence of Bank Transactions
Income Tax
Income Tax
Section 115BAB Concessional Tax Cannot Be Denied in Subsequent Year Once Validly Exercised: ITAT Delhi
Income Tax
Income Tax
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Income Tax
Income Tax
Clerical Error in ITR Cannot Deny Sec 10(23C)(iiiad) Exemption to Educational Society: ITAT Delhi
Income Tax
Income Tax
Cash Deposits Linked to Sales Cannot Be Taxed Again – Entire Additions Deleted; Assessee Appeal Allowed & Revenue Dismissed
Income Tax
Income Tax
Cash Gifts Taxable Without Donor Details: ITAT Delhi
Income Tax
Income Tax
