#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
Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid
Income Tax
Income Tax
Addition U/s 69A Deleted – Third Party Statement Without Corroboration Insufficient
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 10% – CIT(A) Relief Upheld
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax
Income Tax
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Income Tax
Income Tax
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Income Tax
Income Tax
Addition u/s 69A Partly Sustained – Disallowance Restricted to 10%
Income Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax
Income Tax
Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
Income Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
