Judgement

ITAT quashes assessment after AO exceeded limited scrutiny scope without mandatory conversion and CBDT approval.

ITAT: Assessment Quashed as AO Exceeded Scope of Limited Scrutiny Without Mandatory Approval

ITAT quashes reassessment, holding Section 148A proceedings cannot revive a notice already barred by limitation.

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

ITAT remanded an APMC commission agent's tax dispute to the AO for fresh assessment after finding reliance on incorrect assessment year figures and directing verification of additional evidence.

ITAT Remands APMC Commission Agent Tax Dispute to AO for Fresh Examination

ITAT allows workforce depreciation, CSR deduction, revenue interest claim and deletes Section 14A disallowance.

ITAT Allows Deduction of Interest on Delayed Radio Migration Fees, Grants Depreciation on Acquired Workforce Intangibles

ITAT holds delayed filing of Form 67 is procedural and cannot defeat legitimate foreign tax credit claims.

ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Calls Requirement Procedural

The ITAT restored a firework seller's income tax appeal after the assessee claimed that physical hearing notices were never received.

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ITAT: Assessment Quashed as AO Exceeded Scope of Limited Scrutiny Without Mandatory Approval

ITAT Quashes Reassessment Notice Issued After 31 March 2022 for AY 2015-16 as Time-Barred

ITAT Remands APMC Commission Agent Tax Dispute to AO for Fresh Examination

ITAT Allows Deduction of Interest on Delayed Radio Migration Fees, Grants Depreciation on Acquired Workforce Intangibles

ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Calls Requirement Procedural

No Physical Income Tax Notice? ITAT Gives Firework Seller a Fresh Hearing