Income Tax : ITAT Mumbai held that an addition under Section 69A cannot be sustained when the assessee is denied the opportunity to cross-exami...
Income Tax : ITAT Mumbai remanded the case to examine whether Section 56(2)(x) applied based on the agreement date and to consider refund of ex...
Income Tax : ITAT Kolkata condoned appeal delay, set aside the CIT(A)'s order, and remanded the assessment for fresh adjudication after grantin...
Income Tax : ITAT Nagpur held that a 50-year lease is not a transfer under Section 2(47)(vi) where the transaction is only a lease and not an a...
Income Tax : ITAT Ahmedabad allowed Section 10(10B) exemption on BSNL VRS compensation, following coordinate bench rulings despite no claim in ...
Income Tax : ITAT held an assessment passed after the taxpayer's death was invalid in law, quashed the order, and treated all remaining issues ...
Summary of ITAT Mumbai decision in Tejal Kaushal Shah vs ITO case. Examines Section 54 deduction for joint property and Section 23 deemed rental income dispute.
ITAT Raipur remands case to AO to verify if Rs 13 lakh cash deposit in joint account was disclosed by primary holder, citing non-participation by assessee earlier.
The Tribunal held that the assessee’s claim under Section 11 required fresh examination since delay in filing Form 10B had already been condoned by the competent authority after assessment proceedings.
