#Section 40A(3)
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277 articlesIncome Tax
Income Tax
Double Disallowance of ₹15.99 Lakh in Trust’s Application Deleted: ITAT Bangalore
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Unaccounted Sales Not Entirely Profit; ITAT Applies 8%, Rejects Section 115BBE
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Suppressed Turnover Cannot Be Fully Taxed as Income, ITAT Limits Addition to 2%
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Jaipur ITAT Deletes Section 69A Addition on Uncorroborated Third-Party Material
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ITAT Indore Deletes ₹10.45 Lakh GP Addition, Sustains ₹10,780 TDS Disallowance
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Section 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT
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ITAT Visakhapatnam Deletes Section 270A and 271AAD Penalties After Search
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Income Tax
ITAT Mumbai Deletes 153A Additions Without Incriminating Material
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Panaji ITAT Rejects Section 115BBE, Treats Demonetisation Deposits as Poultry Receipts at 2% Profit
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Depreciation Allowable on Entire ₹268 Crore Rajasthan Royals Franchise Cost: ITAT Mumbai
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Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable
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Ahmedabad ITAT: Ex-Parte Order Set Aside, ₹35.50 Lakh Deposit Issues Remanded
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Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
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Income Tax
