Judgement

The ITAT holds fresh notice under Section 143(2) mandatory with reference to operative revised return.

ITAT Quashes CEAT’s Assessments for Want of Fresh Section 143(2) Notice After Revised Returns

ITAT has remanded the tax dispute for fresh consideration, giving the taxpayer another opportunity to explain the disputed cash, jewellery and property transactions.

Tax Dispute Over Cash, Jewellery and Property Deals Gets Fresh Lease of Life as ITAT Orders Reconsideration

The ITAT rules that higher stamp duty value arising solely from conversion of agricultural land into non-agricultural land does not establish inadequate consideration.


ITAT Holds Stamp Duty Value Cannot Override Pre-Existing Land Sale Agreement

The ITAT Mumbai held Convenience fee retained by BookMyShow is consideration for independent online booking facility. 



ITAT Holds BookMyShow Convenience Fee Not Subject to TDS Under Section 194H

The ITAT Bangalore holds interest under Section 234C must be computed after allowing Section 90 relief.

ITAT Directs Recalculation of Section 234C Interest 

ITAT reduced the penalty by Rs.10,000, holding that repeated notices seeking the same information cannot automatically be treated as separate defaults.

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ITAT Quashes CEAT’s Assessments for Want of Fresh Section 143(2) Notice After Revised Returns

Tax Dispute Over Cash, Jewellery and Property Deals Gets Fresh Lease of Life as ITAT Orders Reconsideration

ITAT Holds Stamp Duty Value Cannot Override Pre-Existing Land Sale Agreement

ITAT Holds BookMyShow Convenience Fee Not Subject to TDS Under Section 194H

ITAT Directs Recalculation of Section 234C Interest

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults