Judgement

ITAT holds incorrect audit form filing is curable and cannot defeat eligible deduction.

ITAT Allows Section 10AA Claim Despite Filing Wrong Form; Procedural Error Held Curable

The ITAT condoned a 461-day delay and remanded the capital gains dispute arising from a Joint Development Agreement for fresh adjudication.

ITAT Condones 461-Day Delay, Restores Capital Gains Appeals for Fresh Adjudication in JDA Dispute

The ITAT condoned an 89-day delay and remanded a Rs 10.53 crore unexplained income addition case to the AO after finding that the assessee was denied a fair opportunity of hearing.

ITAT Grants Second Opportunity to NRI Assessee, Remands Rs 10.53 Crore Unexplained Income Addition Case to AO

The ITAT restored a taxpayer’s appeal after accepting hospitalization as a valid reason for a 38-day filing delay.

ITAT Restores Taxpayer’s Appeal, Condones 38-Day Delay Due to Hospitalization

Tribunal allows mine development expenses, holding Section 35E inapplicable to mining contractors.

ITAT Allows Mine Development Expenses as Revenue Expenditure Under Section 37

The Income Tax Appellate Tribunal (ITAT) Ahmedabad has held that credits appearing in a personal savings bank account cannot automatically be regarded as undisclosed business turnover in the absence of any  evidence. The Tribunal

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ITAT Allows Section 10AA Claim Despite Filing Wrong Form; Procedural Error Held Curable

ITAT Condones 461-Day Delay, Restores Capital Gains Appeals for Fresh Adjudication in JDA Dispute

ITAT Grants Second Opportunity to NRI Assessee, Remands Rs 10.53 Crore Unexplained Income Addition Case to AO

ITAT Restores Taxpayer’s Appeal, Condones 38-Day Delay Due to Hospitalization

ITAT Allows Mine Development Expenses as Revenue Expenditure Under Section 37

ITAT Holds Personal Bank Credits Cannot be Treated as Undisclosed Business Turnover Without Evidence