Judgement

ITAT allows workforce depreciation, CSR deduction, revenue interest claim and deletes Section 14A disallowance.

ITAT Allows Deduction of Interest on Delayed Radio Migration Fees, Grants Depreciation on Acquired Workforce Intangibles

ITAT holds delayed filing of Form 67 is procedural and cannot defeat legitimate foreign tax credit claims.

ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Calls Requirement Procedural

The ITAT restored a firework seller's income tax appeal after the assessee claimed that physical hearing notices were never received.

No Physical Income Tax Notice? ITAT Gives Firework Seller a Fresh Hearing

Tribunal finds Assessing Officer failed to independently examine information before reopening.

ITAT Quashes Reassessment Against Investor Over Kyra Landscapes Shares, Cites Borrowed Satisfaction by AO

The Income Tax Appellate Tribunal (ITAT) Bangalore has held that an AO cannot invoke Section 14A read with Rule 8D without first recording the mandatory satisfaction after examining its accounts.

ITAT Deletes Section 14A Disallowance for Failure to Record Mandatory Satisfaction Before Invoking Rule 8D

ITAT remanded the Section 69A cash deposit case to the AO for fresh adjudication after imposing a Rs 15,000 cost on the assessee.

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ITAT Allows Deduction of Interest on Delayed Radio Migration Fees, Grants Depreciation on Acquired Workforce Intangibles

ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Calls Requirement Procedural

No Physical Income Tax Notice? ITAT Gives Firework Seller a Fresh Hearing

ITAT Quashes Reassessment Against Investor Over Kyra Landscapes Shares, Cites Borrowed Satisfaction by AO

ITAT Deletes Section 14A Disallowance for Failure to Record Mandatory Satisfaction Before Invoking Rule 8D

ITAT Grants Fresh Hearing Despite Repeated Non-Compliance, Imposes Rs 15,000 Cost