Judgement

ITAT deletes Section 69 addition based solely on third-party ERP software entries and statements.

Third-Party Software Entries Alone Cannot Justify Section 69 Addition: ITAT

The ITAT deletes Section 270A penalty after reassessment return accepted without any income addition.

ITAT Ahmedabad partly allows deductions under 80D, restores 80GGC and 80DDB for verification.

The ITR filing season for Financial Year 2025-26 has begun, know why taxpayers should avoid tax filing early in the season start.

ITAT allows depreciation on non-compete fees treated as intangible commercial rights under Section 32.

ITAT allows depreciation on digital and commercial rights acquired through a slump sale transaction.