Judgement

ITAT holds that unregistered land-sale agreements, supported by identities and consideration details, sufficiently explain capital source for section 68

Agreement to sell and sale consideration cannot be doubted for merely non-registration of sale deed: ITAT

ITAT holds that section 68 addition based on an undisclosed third-party statement is invalid. Share call money supported by full documentation; personal expense disallowance on the company also deleted.

ITAT Deletes Entire Rs. 2.10 Crore Section 68 Addition Based on Unshared Third-Party Statement

Tribunal rules that unshared third-party statements and mere suspicion cannot justify taxing genuine share capital and call money

Loose Papers Can’t Sustain Tax Additions: ITAT Gives Major Relief to Land Developer

High Court remands GST mismatch demand arising from GSTR-3B, GSTR-2A and GSTR-1 differences for violation of principles of natural justice. Relief granted to taxpayer.

GSTR-3B, 2A and GSTR-1 mismatch demand remanded back by High Court for Natural Justice

ITAT Delhi restores the appeal and sends the case back to the Assessing Officer (AO) after accepting medical emergency as valid reason for non-compliance.

ITAT Delhi Restores Appeal After Non-Appearance Attributed to Accountant’s Heart Attack

ITAT Mumbai rejects five appeals of the company for an unexplained 7-year delay, denying consideration of the Section 80P(2)(d) deduction claim.

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Agreement to sell and sale consideration cannot be doubted for merely non-registration of sale deed: ITAT

ITAT Deletes Entire Rs. 2.10 Crore Section 68 Addition Based on Unshared Third-Party Statement

Loose Papers Can’t Sustain Tax Additions: ITAT Gives Major Relief to Land Developer

GSTR-3B, 2A and GSTR-1 mismatch demand remanded back by High Court for Natural Justice

ITAT Delhi Restores Appeal After Non-Appearance Attributed to Accountant’s Heart Attack

ITAT Refuses to Condone 7-Year Delay in Section 80P(2) (d) Dispute; Company Fails to Justify Massive Delay