Judgement

ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

The ITAT grants assessee a fresh opportunity to prove source of Rs 2.12 Crore cash deposits during Demonetisation.

ITAT Remands Demonetisation Cash Deposit Addition for Fresh Adjudication 

The Delhi High Court has held that Form 26B cannot be compelled after TDS assessment under Section 201
 


 Delhi High Court Directs Income Tax Department to Pay Rs.53.09 Crore Refund to Vodafone Idea with Interest

The Gujarat High Court has allowed a charitable trust’s Section 11(1A) exemption claim and directed the Income Tax Department to refund excess tax of Rs 1,00,27,295.

High Court Orders Rs 1 Crore Tax Refund, Holds Charitable Trust Entitled to Section 11(1A) Exemption Despite Missed Claim

The ITAT Mumbai deleted penalty as unutilised section 54 amount was not taxable in original Assessment Year


ITAT Rules Section 54 Shortfall Cannot Be Treated as Concealment when Investment Period Had Not Expired

The Supreme Court observed Revenue targets cannot override binding judicial decision on Section 197 application.


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ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

ITAT Remands Demonetisation Cash Deposit Addition for Fresh Adjudication

Delhi High Court Directs Income Tax Department to Pay Rs.53.09 Crore Refund to Vodafone Idea with Interest

High Court Orders Rs 1 Crore Tax Refund, Holds Charitable Trust Entitled to Section 11(1A) Exemption Despite Missed Claim

ITAT Rules Section 54 Shortfall Cannot Be Treated as Concealment when Investment Period Had Not Expired

Supreme Court Dismisses Income Tax Department’s SLP Against Delhi HC Order Directing Nil-Tax Certificate to GoDaddy.com