Judgement

ITAT Kolkata-Patna remands Rs 1 Crore Culver Max Entertainment income tax dispute for fresh adjudication after the JCIT(A)'s ex parte appellate order.

ITAT Remands Case Where Taxpayer Declared Section 194B Income Normally under 'Income from Other Sources' Head 

ITAT Kolkata quashes reassessment for AY 2012-13, holding that failure to issue the mandatory Section 143(2) notice rendered the assessment legally invalid.

ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice

The ITAT Kolkata observed that 80G Application should not be rejected merely on technical delay when 12AB Registration already exists. 

ITAT Holds Delay Alone Cannot Defeat Genuine Charitable Claim

The ITAT Kolkata held that interest on delayed payment of sales tax, service tax, VAT, entry tax and employer's PF contribution is compensatory and allowable under Section 37(1). 


ITAT Rules Interest on Statutory Dues May Be Compensatory, But TDS Interest Has No Nexus With Business Profits

ITAT held that no addition can be made on assumptions, estimates, or WhatsApp chats without solid evidence, and ruled in favour of the assessee.

ITAT Kolkata Deletes Additions on Bogus Purchases and WhatsApp Evidence

The tribunal held that rejecting accounts solely because some suppliers did not respond was bad in law.

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ITAT Remands Case Where Taxpayer Declared Section 194B Income Normally under 'Income from Other Sources' Head

ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice

ITAT Holds Delay Alone Cannot Defeat Genuine Charitable Claim

ITAT Rules Interest on Statutory Dues May Be Compensatory, But TDS Interest Has No Nexus With Business Profits

ITAT Kolkata Deletes Additions on Bogus Purchases and WhatsApp Evidence

Books of Accounts Cannot be Rejected Without Any Specific Defect: ITAT Kolkata