ITAT : Mumbai ITAT Restores Assessment for Individual Taxpayer, Citing "Digital Divide" and Principles of Substantial Justice
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ITAT : Mumbai ITAT Upholds Strict Application of Limitation Law; Denies Condonation of 315-Day Delay in Appeal Due to Lack of 'Sufficient Cause'
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ITAT : Mumbai ITAT Upholds Section 54F Exemption Where Substantial Payments and Possession of Residential Property Occurred Within Statutory Period, Overruling AO’s Objection on Timing and Multiple Ownership
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ITAT : Mere Continuation of Outstanding Trade Liabilities Without Actual Remission or Write-Back Does Not Attract Section 41(1) Taxation
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ITAT : Delhi ITAT Rules Booking.Com B.V.'s Commission Income Not Taxable in India: No Fixed Place or Agency PE Established, SEP Provisions Inapplicable for Relevant Year
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HC : Punjab & Haryana High Court Affirms: Mere Surplus Generation Not Sufficient Ground for Cancellation of Section 12AA Registration
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ITAT : Delhi ITAT Nullifies Reassessment Notices Issued in Name of Amalgamating Company, Affirms Invalidity under Section 148 due to Non-Existence Post-Amalgamation
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ITAT : Panaji ITAT Upholds Rs. 395.50 Cr Unexplained Cash Credit Addition Based on Incriminating Evidence and Destroyed Books: Mere Retraction of Director’s Statement Not Enough
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ITAT : Delhi ITAT Invalidates Assessment—Notice by ITO Lacks Jurisdiction When Declared Income Exceeds ₹20 Lakhs, ACIT/DCIT Jurisdiction Upheld
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ITAT : Hyderabad ITAT Invalidates Delayed Section 153C Notice Issued Post Ten Months from Searched Person’s Assessment Completion
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ITAT : ITAT Bangalore Quashes Arbitrary Profit Estimation on Fixed License Fee Receipts Under Identical Excise Arrangements
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ITAT : Delhi ITAT Strikes Down Parallel Reassessment Order: AO’s Dual Proceedings Against Lalit Kumar Modi Held Ultra Vires
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ITAT : Raipur ITAT Nullifies Search Assessment for Lack of Genuine Section 153D Approval: Mechanical Rubber-Stamping by ACIT Fails Judicial Scrutiny
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ITAT : Delhi ITAT Rules Absence of PE/DAPE for Danish Software Firm; Software License Profits Not Taxable in India
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ITAT : Retrospective Cancellation of Trust’s Section 12A Registration Quashed by Lucknow ITAT; Assessee’s Genuineness Upheld after Assessment Order Set Aside
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ITAT : ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
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ITAT : ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
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HC : Madras High Court Allows Extension for TDS Compounding Payment Amidst Genuine Financial Hardship; Revenue’s Technical Rejection Overruled
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HC : Karnataka High Court Bars Double Taxation of Capital Gains from JDA: Deletes Addition in Year of GPA Execution Where Gains Already Taxed in Subsequent Year
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HC : Punjab & Haryana High Court Affirms Sales Tax Subsidy for Backward Area Industrial Units as Capital Receipt, Not Taxable as Revenue Income
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