#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 – Reassessment Quashed Following Bombay HC Order; Invalid Section U/s 151 Vitiates Entire Proceedings
Income Tax
Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax
Income Tax
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
Income Tax
Income Tax
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
Income Tax
Income Tax
ITAT Kolkata – Addition U/s 56(2)(viib) Deleted; AO Cannot Replace Assessees DCF Valuation with NAV Method
Income Tax
Income Tax
ITAT Reduces Penalty as Tax Sought to Be Evaded Must Exclude TDS and Self-Assessment Tax
Income Tax
Income Tax
Conferences, Hospitality & Events at Luxury Hotels did not qualify as Charitable Activity
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Mere Non-Response to 133(6) Notices Not Enough
Income Tax
Income Tax
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Income Tax
Income Tax
Additions Based on Loose Sheets Deleted – “Dumb Documents” Insufficient for 153A: ITAT Delhi
Income Tax
Income Tax
Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
Income Tax
Income Tax
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Income Tax
Income Tax
Carry Forward Loss Cannot Be Denied After Treating Return as Valid: ITAT Delhi
Income Tax
Income Tax
