Judgement

ITAT held that a delayed Form 67 filing cannot deny a foreign tax credit if the required conditions are met.

ITAT Allows Foreign Tax Credit Despite Late Filing of Form 67

ITAT held that a wrong deductor name in an ITR cannot be rectified under Section 154 to claim TDS credit.

ITAT Rejects TDS Credit Claim Over Wrong Deductor Name in ITR

The ITAT Visakhapatnam Rules Mere ownership of agricultural land cannot establish that cash deposited during the demonetisation period represented agricultural income


ITAT Rules Cash Deposits During Demonetisation Not Fully Explained by Agricultural Income Claim

ITAT condoned a 119-day appeal delay, set aside the CIT(A)'s order, and remanded the case for fresh consideration.

ITAT Condones 119-Day Delay, Grants Taxpayer Fresh Opportunity

ITAT adopts actual purchase value and accepts agricultural income, deleting unexplained investment addition entirely.

ITAT Deletes Addition, Accepts Agricultural Income as Source of Land Investment

Tribunal restores matter after directing AO to examine additional evidence on source of funds.

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ITAT Allows Foreign Tax Credit Despite Late Filing of Form 67

ITAT Rejects TDS Credit Claim Over Wrong Deductor Name in ITR

ITAT Rules Cash Deposits During Demonetisation Not Fully Explained by Agricultural Income Claim

ITAT Condones 119-Day Delay, Grants Taxpayer Fresh Opportunity

ITAT Deletes Addition, Accepts Agricultural Income as Source of Land Investment

ITAT Remands Rs 7 Lakh Addition for Fresh Verification of Loan Source