Judgement

ITAT holds software subscriptions non-taxable but taxes separate professional services as FTS under DTAA.

ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately

ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately.

ITAT held that GST collected on behalf of the Government under the exclusive accounting method cannot be treated as taxable income, upholding the deletion of a Rs 4.07 crore addition.

ITAT Upholds Deletion of Rs 4.07 Crore Addition on GST Accounting Issue

The ITAT sets aside the CIT(A)'s order, holding that under Section 56(2)(x), stamp duty value on the date of allotment applies when part payment was made earlier.

ITAT Rules Stamp Duty Value to Be Considered at Allotment Date under Section 56(2)(x)

The ITAT remanded the case of the Section 80GGC exemption claim, holding that the CIT(A) had dismissed the appeal merely on the grounds of limitation, and the case was not heard on its merits.

ITAT Remands Section 80GGC Donation Case for Fresh Hearing Due to Non-Consideration of Case on Its Merits

The ITAT remanded the case for fresh adjudication, holding that notices served during the lower appellate proceedings were served to a completely different email address than that reflected in Form No. 35.

ITAT Sets Aside Ex Parte Order Due to Delivery of Notices to a Wrong Email Service; Remands Case for Fresh Hearing

ITAT deletes Rs 1.14 crore Section 68 addition after finding all bank credits fully explained by documentary evidence.

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ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately

ITAT Upholds Deletion of Rs 4.07 Crore Addition on GST Accounting Issue

ITAT Rules Stamp Duty Value to Be Considered at Allotment Date under Section 56(2)(x)

ITAT Remands Section 80GGC Donation Case for Fresh Hearing Due to Non-Consideration of Case on Its Merits

ITAT Sets Aside Ex Parte Order Due to Delivery of Notices to a Wrong Email Service; Remands Case for Fresh Hearing

ITAT Deletes Rs 1.14 Crore Section 68 Addition After Finding Bank Credits Fully Explained