Judgement

The ITAT Bangalore Holds Repurchase of Unexercised Vested Stock Options Cannot Be Taxed as Perquisite Under Section 17(2)(vi) 



ITAT Rules Flipkart Employee’s Unexercised ESOP Buyback Is Taxable as Capital Gains 

The Pune ITAT restored a taxpayer's appeal to the CIT(A) for fresh adjudication after it was dismissed for non-prosecution, granting another opportunity to contest the reassessment.

ITAT Says Appeal Cannot Be Dismissed Without Examining Merits, Orders Fresh Decision

ITAT deleted the Rs 5.05 lakh demonetisation cash deposit addition, holding it was explained as business receipts under Section 44AD.

ITAT Deletes Rs 5.05 Lakh Demonetisation Cash Deposit Addition for Small Trader Under Section 44AD

ITAT remanded the trust's 12AB registration application to the CIT(E) for fresh consideration after holding that a single opportunity of hearing was insufficient before rejecting the plea.

ITAT Sets Aside Rejection of Trust's 12AB Registration, Orders Fresh Consideration

ITAT remanded the trust's 12AB registration case to the CIT(E) for fresh adjudication after taking note of the subsequent grant of Section 80G approval.

ITAT Remands Trust's 12AB Registration Matter for Fresh Consideration After 80G Approval

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ITAT Rules Flipkart Employee’s Unexercised ESOP Buyback Is Taxable as Capital Gains

ITAT Says Appeal Cannot Be Dismissed Without Examining Merits, Orders Fresh Decision

ITAT Deletes Rs 5.05 Lakh Demonetisation Cash Deposit Addition for Small Trader Under Section 44AD

ITAT Sets Aside Rejection of Trust's 12AB Registration, Orders Fresh Consideration

ITAT Remands Trust's 12AB Registration Matter for Fresh Consideration After 80G Approval

ITR Deadline Missed? Know the Penalties, Interest and Other Consequences