#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
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
Flat Purchase Addition Deleted – Creditor Loan Proved; Wife’s Contribution Not Taxable: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
Income Tax
Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
Reopening U/s 147 quashed – Borrowed satisfaction mechanical approval U/s 151 invalid; sale of investments cannot be taxed U/s 68 – ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata – ₹6.99 Cr Share Capital Addition u/s 68 Deleted; Identity & Genuineness Proved
Income Tax
Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Income Tax
Income Tax
ITAT Allows Full Leave Encashment Exemption Because ₹25 Lakh Limit Applies
Income Tax
Income Tax
Section 56(2)(viia) Addition Upheld – Shares Allotted Below FMV Taxable: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted – Source of Source Not Required for AY 2014-15: ITAT Delhi
Income Tax
Income Tax
