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Donation to Political Party Was Part of Accommodation Entry Scheme: ITAT Upholds Denial of S. 80GGC Deduction

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance...

Post-Polio Disability Constitutes Sufficient Cause to Condon 607-Day Delay: ITAT Restores Agricultural Income Dispute to AO

The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 607-day...

Charitable Trust’s Income Tax Appeal Should Be Decided on Merits Instead of Technical Limitation: Bombay HC Condones 1,797-Day Delay

The Bombay High Court has held that a liberal and justice-oriented approach should be...

Income Tax Dept Can’t Generate Reassessment Notice on Deceased Person’s PAN Merely Because Legal Heirs Are Unknown: Calcutta HC

The Calcutta High Court has held that the Income Tax Department cannot generate a...

Date of Email Dispatch Determines Validity of S. 148 Notice, Not Date on Notice: Bombay High Court

The Bombay High Court has held that a notice under Section 148 of the...

Outstanding Land Procurement Advances Cannot Be Taxed as Forfeited Income U/s 56(2)(ix): Karnataka HC

The Karnataka High Court has dismissed the Income Tax Department's appeal against real estate...

Technical Delay Can’t Defeat Lawful S. 80P Deduction: AP HC Directs Income Tax Dept. to Accept Belated Return

The Andhra Pradesh High Court has held that procedural delays should not deprive an...

Loose Digital Files, 3rd Party Excel Sheets Can’t Sustain Unexplained Investment Addition Without Corroborative Evidence: ITAT

The Jodhpur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

ITAT Upholds ₹11.45 Lakh Addition After Assessee Fails to Explain Seized Cash

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld an addition...

BARC Share Subscription Was Not a Prohibited Investment: ITAT Upholds S. 11 Exemption 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...

Genuine Loans Can’t Be Taxed as Unexplained Cash Credits: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...

Latest articles

Coal Beneficiation Not Taxable as ‘Business Auxiliary Service’ Before June 1, 2007: CESTAT

The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...

CESTAT Upholds Service Tax Demand on Labour Contractor

The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...

Black Money Act Notice Issued Nearly 1 Year Late, Holds CBDT’s 30-Day Timeline Binding: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed Black Money...

Uploading GST Orders on Portal Alone Is Not Valid Service: Punjab & Haryana High Court

The Punjab & Haryana High Court has once again held that merely uploading a...