Judgement

ITAT directed fresh verification to determine whether disputed salary had actually become due to the assessee.

ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

Delay caused by employer's delayed Form 16 issuance held to be sufficient cause; reassessment remanded to AO.

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

The ITAT Mumbai holds salary paid to expatriates working exclusively for India operations is not Head Office expenditur and  directs deduction of direct costs. 


ITAT Allows Standard Chartered's Expatriate Salary and Direct Cost Claims 

ITAT restores appeal to CIT(A), allowing another chance to explain foreign salary and Singapore bank credits.

ITAT Grants Fresh Opportunity in Rs 2.63 Crore Foreign Bank Credit Addition Case

ITAT deletes additions after accepting documentary evidence proving salary, loans and exempt retirement benefits.

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ITAT Remands Salary Addition, Says Taxability Depends on Salary Becoming Due, Not Mere Receipt

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

ITAT Allows Standard Chartered's Expatriate Salary and Direct Cost Claims

ITAT Grants Fresh Opportunity in Rs 2.63 Crore Foreign Bank Credit Addition Case

ITAT Deletes Additions After Ex-Army Personnel Explains Bank Credits with Evidence

ITAT Rules Salary Earned in Australia for Services Rendered There Not Taxable in India Under India-Australia DTAA