Judgement

The Income Tax Appellate Tribunal (ITAT) Mumbai has held that an employee cannot be deprived of TDS credit merely because the employer deducted tax from salary but failed to deposit the same with the Government.

Employee Claimed Rs. 3.91 Lakh TDS Credit in ITR but Got Credit for Only Rs. 79,030; ITAT Grants Relief Despite Employer’s Failure to Deposit TDS

ITAT holds eligible CSR donations qualify for Section 80G deduction despite Section 37 restriction.

Income Tax: ITAT Allows Section 80G Deduction on Eligible CSR Donations

ITAT condones delayed Form 10B filing, holds exemption under Sections 11 & 12 cannot be denied where audit report was available before CPC processed the return.

School Society Lost Income Tax Exemption Due to Late Audit Report Filing; ITAT Grants Relief and Restores Claim

Lovely Exports protection unavailable where AO’s enquiries cast serious doubts on identity, creditworthiness and genuineness of share subscribers.

Jewellery Company Received Rs. 21.37 Crore Share Capital at Rs. 190 Premium; ITAT Restores Section 68 Addition Despite Investor Documents

High Court quashes service tax demand based solely on Form 26AS entries and assumptions.

Contractor Faced Rs. 15.11 Lakh Service Tax Demand Based Solely on Form 26AS; High Court Quashes Demand, Interest and Penalties

Rs.10 Lakh Section 69A Addition Quashed; Capital Gains Cost of Improvement Issue Remanded for Verification

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Employee Claimed Rs. 3.91 Lakh TDS Credit in ITR but Got Credit for Only Rs. 79,030; ITAT Grants Relief Despite Employer’s Failure to Deposit TDS

Income Tax: ITAT Allows Section 80G Deduction on Eligible CSR Donations

School Society Lost Income Tax Exemption Due to Late Audit Report Filing; ITAT Grants Relief and Restores Claim

Jewellery Company Received Rs. 21.37 Crore Share Capital at Rs. 190 Premium; ITAT Restores Section 68 Addition Despite Investor Documents

Contractor Faced Rs. 15.11 Lakh Service Tax Demand Based Solely on Form 26AS; High Court Quashes Demand, Interest and Penalties

Woman Deposited Rs. 10 Lakh During Demonetisation After Withdrawing Rs. 11.55 Lakh Earlier; ITAT Deletes Unexplained Money Addition