Follow Us:

Judiciary

BT Cotton Hybrid Seeds Income: Business or Agricultural Income – ITAT direst reassessment

February 6, 2025 582 Views 0 comment Print

ITAT Ahmedabad sets aside CIT(A)’s ex-parte order on ₹3.3 crore disallowance, directing fresh adjudication on agricultural income tax exemption.

ITAT Imposes ₹10,000 Cost for Non-Compliance before CIT(A)

February 6, 2025 3585 Views 0 comment Print

ITAT Ahmedabad sets aside ex-parte NFAC order but imposes ₹10,000 cost on the assessee for failure to justify non-compliance in the appellate stage.

Senior Citizen faced Tech Constraints: ITAT Pune Sets Aside Ex-Parte Order

February 6, 2025 618 Views 0 comment Print

ITAT Pune remands an ex-parte order after considering the senior citizen assessee’s tech constraints, allowing fresh appeal proceedings with a fair hearing.

Survey Statements cannot be Sole Basis for Addition: ITAT Mumbai

February 6, 2025 1053 Views 0 comment Print

ITAT Mumbai held survey statements cannot solely justify income addition without corroborative evidence. Case: DCIT Vs Ahinsa Infrastructure (AY 2014-15).

ITAT Remands Case Due to Email Sent to Former Accountant

February 6, 2025 753 Views 0 comment Print

ITAT Ahmedabad remands Amod Steel case after non-appearance due to communication sent to a former accountant’s email, impacting the appeal process.

Consider Investments Yielding Exempt for Rule 8D Disallowance: ITAT Delhi

February 6, 2025 696 Views 0 comment Print

ITAT Delhi remanded the issue back to file of AO to re-compute disallowance under rule 8D(2)(ii) of the Income Tax Act by taking those investment which give rise to exempt income @1% of average value of investment.

Rule 8D Disallowance should be Based on Average Investment Value: ITAT Mumbai

February 6, 2025 681 Views 0 comment Print

ITAT Mumbai held that disallowance under rule 8D(2)(ii) r.w.s. 14A of the Income Tax Rules should be made on average value of investment yielding exempt income and not on the basis of quantum of investment based on market value.

Royalty is not a tax but a contractual payment: Chhattisgarh HC

February 6, 2025 1098 Views 0 comment Print

The Chhattisgarh High Court held that royalty is not a tax but a contractual payment, dismissing a writ petition challenging a service tax demand on royalty.

Illegal Termination of Employment is a Civil Dispute, Not Criminal Intimidation: SC

February 6, 2025 711 Views 0 comment Print

Supreme Court held that illegal termination of employment constitutes a civil dispute rather than criminal intimidation. Accordingly, appeal allowed and chargesheet against the appellants are quashed.

GST: Orissa HC grants stay on tax dispute with 10% deposit of disputed tax

February 6, 2025 456 Views 0 comment Print

Orissa High Court grants stay on tax dispute with 10% deposit of disputed tax, following recent notification. Read the full judgment summary.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930