ITAT Hyderabad deletes additions on agricultural land sales, advances, and JDAs for Aurora Educational Society group. Sustains Rs. 24.07 lakh addition for Banjara Hills property.
Delhi HC confirms PF/ESI delay disallowance under Sec 143(1). Employee contributions must be deposited by due dates to qualify for tax deductions.
The ITAT Delhi has ruled that a reassessment without a mandatory Section 143(2) notice is a jurisdictional defect and is non est in law, quashing the assessment order.
The ITAT Delhi has remitted an appeal to the Assessing Officer, finding that automatic additions by the CPC for gratuity and Section 43B were due to a data mismatch and require fresh verification.
ITAT Ahmedabad sets aside PCIT’s Section 263 revision against HN Safal; holds disallowance under Section 14A not automatic and lacks legal justification.
ITAT Mumbai rules that Gemological Research (Thailand) has no PE in India; diamond grading services not taxable under India-Thailand DTAA.
Dassault Systemes SolidWorks Corporation Vs ACIT (ITAT Mumbai) DTAA Overrides Domestic Law – Tribunal Quashes Royalty Addition on ₹151.83 Cr Software Sales; ITAT Mumbai: Sale of Shrink-Wrapped Software Not Taxable as Royalty – Relief to Dassault SolidWorks Background Assessee, a US tax resident, develops & markets 3D mechanical design software. Entered into distribution agreements with Indian […]
ITAT Mumbai deletes Rs.9.87 Cr additions under Section 68 against Jamini Industries; accepts creditors’ documents, finds AO failed in proper verification.
ITAT Jaipur allows deduction u/s 80P on interest earned from bank FDs and investments for a credit co-operative society, distinguishing the Totgars case and following CBDT clarifications.
The ITAT offers partial relief to Saket Bansal and Abhishek Bansal, explaining a portion of seized jewellery in a tax dispute. Learn about the tribunal’s decision.
