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CIT(A) Can’t Create a New Source of Income While Enhancing Assessment; ITAT Deletes 1% Commission Addition

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

ITAT Quashes Search Assessment After Finding Same Additions Made Substantively in 2 Hands U/s 153C

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a search...

Mere Non-Response to Tax Notices Can’t Justify Disallowance: ITAT

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

Assessment Invalid as AO Failed to Incorporate DRP Directions: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a final...

Income Tax Dept. Can’t Continue Appeal Against Company During IBC Moratorium: ITAT

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

Failure to Refer Transfer Pricing Issue to TPO Not Fatal; ITAT Orders Fresh Assessment

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

No Transfer Pricing Adjustment on Delayed Receivables if Taxpayer is Debt-Free: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no...

Commissioner Cannot Revise Assessment U/s 263 After Due Inquiry: ITAT

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

851-Day Delay No Bar to Justice: Madras HC Quashes ITAT Order Rejecting Tax Appeal

The Madras High Court has set aside an order of the Income Tax Appellate...

Income Tax Dept. To Condone Delay, Process Return and Refund Claim of 91-Year-Old NRI: Madras High Court 

The Madras High Court has set aside an order rejecting the condonation of delay...

S. 263 Can’t Be Invoked Where AO Adopted a Plausible View After Inquiry: ITAT

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an...

PCIT Can’t Invoke S. 263 Merely Due to Different View on Survey Disclosure in Limited Scrutiny Assessment: Gujarat High Court

The Gujarat High Court has held that the Principal Commissioner of Income Tax (PCIT)...

Latest articles

Company Must Be Made Accused Before Fastening Vicarious Liability Against Director In GST Prosecution: Punjab & Haryana High Court

The Punjab & Haryana High Court has held that a director cannot be prosecuted...

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...