Judgement

ITAT Mumbai deletes unexplained investment addition as builder statement lacked independent evidence against assessee.

ITAT Deletes Section 69 Addition on Alleged Flat Purchase On-Money

ITAT remanded matter after condoning delay to examine Scheduled Tribe exemption claim under Section 10(26).

ITAT Restores Section 10(26) Exemption Claim After Condoning Delay in Appeal

The ITAT has set aside rejection orders passed against 39 charitable trusts seeking registration or renewal under Section 12AB and approval under Section 80G(5). 

ITAT Rules CIT(E) Cannot Reject Section 12AB And 80G Applications Without Granting Reasonable Opportunity of Being Heard

ITAT rejected peak theory and sustained unexplained cash deposit addition due to lack of supporting evidence.

ITAT Upholds Section 69A Addition as Assessee Failed to Explain Cash Deposits

ITAT holds enhanced business income also qualifies for Section 80-IE deduction.

ITAT Allows Section 80-IE Deduction on Enhanced Business Income After Assessment Addition

The ITAT upheld the recomputation of Sony India’s tax refund and interest under Section 244A, ruling that partial refunds must first be adjusted against the interest component before the principal.

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ITAT Deletes Section 69 Addition on Alleged Flat Purchase On-Money

ITAT Restores Section 10(26) Exemption Claim After Condoning Delay in Appeal

ITAT Rules CIT(E) Cannot Reject Section 12AB And 80G Applications Without Granting Reasonable Opportunity of Being Heard

ITAT Upholds Section 69A Addition as Assessee Failed to Explain Cash Deposits

ITAT Allows Section 80-IE Deduction on Enhanced Business Income After Assessment Addition

Partial Tax Refund Must Be Adjusted Against Interest First, ITAT Upholds Section 244A Refund Interest Computation