Posted inJUDGEMENT Decision By AO Without Giving An Opportunity To Assessee is in Violation Of Principle Of Natural Justice: ITAT Jaipur March 12, 2022
Posted inJUDGEMENT Section 263(1) Of Income Tax Act Obligates CIT To Give The Assessee An Opportunity Of Being Heard: ITAT Mumbai March 8, 2022March 8, 2022
Posted inJUDGEMENT “Right To Sue” Which Arises On Breach Of Development Agreement is A “Personal Right” And Not A “Capital Asset”: ITAT Ahmedabad March 6, 2022
Posted inJUDGEMENT Employee’s Contribution To ESI Before ITR Due Date u/s 139(1) is Eligible For Tax Deduction: ITAT Karnataka March 4, 2022March 5, 2022
Posted inJUDGEMENT Information Given By DIT Can Only Be A Basis To Trigger “Reason To Suspect: ITAT Kolkata March 4, 2022March 4, 2022
Posted inJUDGEMENT Notice u/s 143(2) Issued By AO Before Assessee Files ITR is Not Valid: ITAT Mumbai March 1, 2022March 1, 2022
Posted inJUDGEMENT ITAT Has To Rely Upon Investigation Conducted By AO: ITAT Mumbai February 28, 2022February 28, 2022
Posted inINCOME TAX If AO Failed To Conduct Proper Enquiry, It is Obligation Of ITAT To Conduct Proper Enquiry: ITAT Ahmedabad February 28, 2022February 28, 2022
Posted inJUDGEMENT Non-Resident Assessee Earning Income From Multiple Sources Can Adopt Provisions Of IT Act For One Source And DTAA For Other Source: ITAT Mumbai February 26, 2022February 26, 2022
Posted inJUDGEMENT AO Cannot Assess Share Premium As Income On The Ground That It is “Excessive”: ITAT Mumbai February 25, 2022February 25, 2022
Posted inINCOME TAX If Decision is Challenged On The Issue Of Jurisdiction As Well As Merits, Appellate Authority Should Decide Both Issues: ITAT Mumbai February 24, 2022February 24, 2022
Posted inJUDGEMENT Assessee Supported By Large Number Of CAs & Advocates Cannot Seek Condonation Of Delay On This Ground: ITAT Cochin February 20, 2022February 20, 2022
Posted inJUDGEMENT If AO Issues Notice For Reopening Of Assessment Before Sanction Of CIT, Reopening is void ab initio: ITAT Surat February 19, 2022February 19, 2022
Posted inJUDGEMENT Fact That Vendors Are Not Available At Given Address is Not Sufficient To Treat Purchases As Bogus: ITAT Delhi February 18, 2022February 18, 2022
Posted inJUDGEMENT ITAT Pune’s Judgement On Income From House Property February 15, 2022February 15, 2022
Posted inJUDGEMENT ITAT Delhi’s Judgement On Bogus Capital Building And Money Laundering February 14, 2022February 14, 2022
Posted inJUDGEMENT It is Mandatory For AO To Determine The Arm’s Length Price (ALP): ITAT Mumbai December 25, 2021December 25, 2021
Posted inJUDGEMENT Only Presenting Of Documents & Making Payment Through Bank Does Not Justify The Genuineness Of Transaction: ITAT Delhi December 16, 2021December 16, 2021
Posted inJUDGEMENT Adoption Of Stamp Valuation As Sale consideration is Not Justified Without Any Evidence: ITAT Mumbai December 13, 2021December 13, 2021
Posted inJUDGEMENT Tax Authorities Are Not Required To Put On Blinkers While Looking At Documents: ITAT Ahmedabad December 11, 2021December 11, 2021
Posted inJUDGEMENT Revaluation Of Asset Held By Partnership Firm Does Not Result in Capital Gain in The Hands Of Retiring Partner: ITAT Mumbai December 9, 2021December 9, 2021
Posted inJUDGEMENT Supreme Court’s Judgement On Recalling Of Order By ITAT Under The Income Tax Act December 8, 2021December 8, 2021
Posted inJUDGEMENT Time Limit Specified in Section 201(3) & (4) Of IT Act Does Not Apply To These Cases: ITAT Pune November 27, 2021November 27, 2021
Posted inJUDGEMENT The Fact That Company is Loss-Making Does Not Mean That Shares Cannot Be Allotted At Premium: ITAT Delhi November 25, 2021
Posted inJUDGEMENT Assessee is Entitled To Challenge The Correctness Of DVO’s Valuation Before CIT And Tribunal: ITAT Ahmedabad November 23, 2021November 23, 2021
Posted inJUDGEMENT Section 54F is A Beneficial Provision And Should Be Liberally Interpreted: ITAT Delhi November 21, 2021
Posted inJUDGEMENT The Assessee Cannot Be Kept in Dark: ITAT Kolkata November 20, 2021November 20, 2021
Posted inJUDGEMENT ITAT Mumbai’s Judgement On Royalty When Payment is Made For Bandwith Services November 16, 2021November 16, 2021
Posted inJUDGEMENT Must Read: ITAT Mumbai’s Judgement On Disallowance of Bogus Purchases November 14, 2021November 14, 2021
