Judgement

The ITAT deletes the Section 271D penalty due to the absence of an assessment stage satisfaction finding.

ITAT Ahmedabad Deletes Rs 1.01 Crore Penalty Under Section 271D for Alleged Cash Deposits

The ITAT Ahmedabad granted major relief to a farmer by accepting his documented agricultural income claim and deleting an arbitrary tax addition of Rs 11.47 lakh.

ITAT Ahmedabad Says Agricultural Income Cannot Be Taxed Without Proper Basis

The ITAT Bangalore held that GST refunds cannot be taxed under the exclusive accounting method and that duplicate CPC additions leading to double taxation are unsustainable in law.

GST Refunds Not Taxable Under Exclusive Accounting Method: ITAT Quashes Rs 223.40 Crore Tax Demand

The ITAT held that remote access-based maintenance support and limited on-site visits do not constitute a Fixed Place PE or Service PE under the India-Canada DTAA.

ITAT Rejects Virtual Service PE Theory, Holds LinkedIn Profile Not Conclusive for PE Determination

ITAT Mumbai deleted a Rs 23.54 lakh demonetisation addition after accepting the assessee’s inheritance claim backed by affidavits and bank records.

ITAT Deletes Demonetisation Addition, Accepts Inheritance Claim from Mother-in-Law

ITAT held that genuine omissions in the ITR cannot justify denial of a brought-forward capital loss set-off or levy of a late filing fee when the return is filed within the prescribed due date.

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ITAT Ahmedabad Deletes Rs 1.01 Crore Penalty Under Section 271D for Alleged Cash Deposits

ITAT Ahmedabad Says Agricultural Income Cannot Be Taxed Without Proper Basis

GST Refunds Not Taxable Under Exclusive Accounting Method: ITAT Quashes Rs 223.40 Crore Tax Demand

ITAT Rejects Virtual Service PE Theory, Holds LinkedIn Profile Not Conclusive for PE Determination

ITAT Deletes Demonetisation Addition, Accepts Inheritance Claim from Mother-in-Law

ITAT Delhi Grants Major Relief to Taxpayer, Deletes LTC Loss Disallowance and Rs 5,000 Late Fee