Type: Judiciary
68,454 articlesIncome Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted
Income Tax
Income Tax
Ad-hoc Estimation of Agricultural Income Rejected: ITAT Deletes Section 69A Addition
Income Tax
Income Tax
Employee Exit Is Sufficient Cause: ITAT Condoned Delay and Restores Appeal for Fresh Hearing
Income Tax
Income Tax
ITAT Bangalore: Bogus Purchase Addition Cannot Be Made Without Independent Inquiry-Entire Disallowance Deleted
Income Tax
Income Tax
ITAT Bangalore: Power Generation Incentive Eligible for 80-IA Deduction-Direct Nexus with Business Established
Income Tax
Income Tax
Even in Ex-Parte Assessment, Gross Deposits Can’t Be Taxed as Income: ITAT Remands with Cost
Income Tax
Income Tax
CSR Trust Denied Registration Wrongly: ITAT Directs Grant of 12AB & 80G Approval
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
ITAT Bangalore: Legitimate Deductions Cannot Be Denied for Non-Filing-Matter Remanded to Allow Form 16 Claims
Income Tax
Income Tax
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Income Tax
Income Tax
ITAT Bangalore: GST Refund Not Taxable Under Exclusive Method; Double Addition U/s 143(1) Struck Down
Goods and Services Tax
Goods and Services Tax
