Judgement

The ITAT Delhi ruled that GST Refund is return of tax paid, not Income where GST was not claimed as expense.


GST Refund Cannot Be Treated as Taxable Income Merely on Tax Audit Disclosure

ITAT Mumbai restored the Section 80G approval application to the CIT(E) for fresh consideration following the remand of the related Section 12AB registration matter.

ITAT Restores 80G Approval Application to CIT(E) for Fresh Adjudication After Section 12AB Registration Rejection Was Set Aside

ITAT remands the Rs 59.84 lakh LTCG assessment to the AO for fresh adjudication and restores the related Section 271(1)(c) penalty proceedings.

ITAT Sets Aside Rs 59.84 Lakh LTCG Addition, Orders De Novo Assessment

The ITAT Mumbai held that penalty cannot survive when underlying Transfer Pricing Adjustment was set aside for fresh adjudication.



ITAT Quashes Section 271(1)(c) Penalty as Transfer Pricing Adjustment Was Remanded

ITAT reduced Rs 30,000 penalty for non-compliance with three income tax notices to Rs 10,000, considering her subsequent cooperation and absence of additions to returned income.

ITAT Cuts Section 272A(1)(d) Penalty From Rs 30,000 to Rs 10,000 for Income Tax Notice Default After Assessee Cooperates in Assessment

ITAT grants a 61-year-old cancer patient a fresh opportunity to contest her tax case, setting aside the NFAC order and restoring the matter to the Assessing Officer.

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GST Refund Cannot Be Treated as Taxable Income Merely on Tax Audit Disclosure

ITAT Restores 80G Approval Application to CIT(E) for Fresh Adjudication After Section 12AB Registration Rejection Was Set Aside

ITAT Sets Aside Rs 59.84 Lakh LTCG Addition, Orders De Novo Assessment

ITAT Quashes Section 271(1)(c) Penalty as Transfer Pricing Adjustment Was Remanded

ITAT Cuts Section 272A(1)(d) Penalty From Rs 30,000 to Rs 10,000 for Income Tax Notice Default After Assessee Cooperates in Assessment

ITAT Grants Fresh Hearing to 61-Year-Old Cancer Patient, Sets Aside NFAC Order and Restores Income Tax Case to Assessing Officer