Judgement

Since the matter was not decided on merits and an ex parte order was passed, the Tribunal set aside the order of CIT(A) and remanded the matter.

ITAT Orders Fresh Consideration of Subcontractor's Income After Condoning Delay

The tribunal held that the gratuity payment is allowable only if it is paid into a gratuity fund.

Gratuity Payment is Allowable Expense Only if Contributions are Made Towards Approved Gratuity Fund: ITAT 

Tribunal finds Section 50C addition and Rs. 12 crore surrender unsustainable without seized material; directs CIT(A) to re-examine entire matter afresh

ITAT Hyderabad Condones 868-Day Delay, Sends Back Section 153A Additions for Fresh Review

ITAT Mumbai deleted all penalties after ruling that none of the additions were based on incriminating material found during the search.

ITAT Mumbai Deletes All Penalties u/s 271(1)(c), 270A and 271AAB After Finding No Incriminating Material in Search

The ITAT Chennai has allowed the company to enjoy a deduction under Section 80P(2)(d) for the interest earned from investment made in VDCC and dismissed the appeal of Revenue.

ITAT Chennai Allows 80P Deduction on Interest from Co-operative Bank; Revenue’s Appeal Dismissed

The Tribunal set aside the disallowance and directed the AO to allow the assessee’s CSR-related 80G claim.

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ITAT Orders Fresh Consideration of Subcontractor's Income After Condoning Delay

Gratuity Payment is Allowable Expense Only if Contributions are Made Towards Approved Gratuity Fund: ITAT

ITAT Hyderabad Condones 868-Day Delay, Sends Back Section 153A Additions for Fresh Review

ITAT Mumbai Deletes All Penalties u/s 271(1)(c), 270A and 271AAB After Finding No Incriminating Material in Search

ITAT Chennai Allows 80P Deduction on Interest from Co-operative Bank; Revenue’s Appeal Dismissed

ITAT Mumbai Holds CSR Donations to Charities Eligible for Section 80G Deduction; Favours Assessee