Judgement

The ITAT Chennai held mere observation that penalty 'Will be Initiated Separately' does not constitute valid satisfaction under Section 271(1)(c)


ITAT Quashes Penalty as AO Failed to Validly Initiate Proceedings During Assessment

The ITAT Ahmedabad directs fresh adjudication of capital gains dispute after observing that issues deserve decision on merits


ITAT Grants Final Opportunity to Claim Section 54F Deduction

The High Court directed online gaming companies to appear before the DGGI in a Rs 95 crore GST investigation, observing that the petitioners' stand had not been considered during the initial probe.

HC Directs Online Gaming Firms to Appear Before DGGI in Rs 95 Crore GST Probe, Notes Petitioners' Stand Was Never Considered

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

The ITAT Ahmedabad held that in the absence of any adjudicated finding of patent infringement, the payment could not be treated as expenditure incurred for an offence


ITAT Holds Patent Dispute Settlement Paid to Protect Business Interests Cannot Be Disallowed Merely on Allegations of Patent Infringement

The ITAT Ahmedabad rules that subsequent grant of registration under Section 12AB entitles the trust to be assessed in its correct status.

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ITAT Quashes Penalty as AO Failed to Validly Initiate Proceedings During Assessment

ITAT Grants Final Opportunity to Claim Section 54F Deduction

HC Directs Online Gaming Firms to Appear Before DGGI in Rs 95 Crore GST Probe, Notes Petitioners' Stand Was Never Considered

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

ITAT Holds Patent Dispute Settlement Paid to Protect Business Interests Cannot Be Disallowed Merely on Allegations of Patent Infringement

ITAT Holds Charitable Trust Cannot Be Assessed as Association of Persons