Type: Judiciary
68,462 articlesIncome Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Goods and Services Tax
Goods and Services Tax
Fresh Isabgol Seeds Exempt from GST as They Remain Unprocessed After Harvest: AAR Gujarat
Income Tax
Income Tax
ITAT Deletes Section 68 Loan Addition; Mere Link to Entry Operator Insufficient
Income Tax
Income Tax
Cash Deposits in Medical Store Bank Account Not Taxable U/s 69A as Such- ITAT Holds Only Profit Element Can Be Assessed
Income Tax
Income Tax
18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief
Income Tax
Income Tax
Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures
Income Tax
Income Tax
Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal
Income Tax
Income Tax
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Income Tax
Income Tax
Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification
Income Tax
Income Tax
Wrong Section Selected in ITR Cannot Defeat Genuine Section 80P Claim – ITAT Directs CPC to Grant Full Deduction
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name
Income Tax
Income Tax
ITAT Orders De Novo Adjudication on Taxability of Concessional Sugar Distributed by Co-operative Sugar Factory
Income Tax
Income Tax
