Judgement

ITAT quashed the reassessment after finding that the AO failed to dispose of the assessee's objections through a speaking order before completing the assessment.

ITAT Quashes Reassessment for Failure to Dispose of Objections Before Assessment

Tribunal holds TDS threshold applies per game and Section 40(a)(ia) cannot disallow non-expense payouts.

ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense

ITAT holds contingent income is not taxable before accrual; allows genuine project-related business expenditure.

ITAT: Contingent Income Cannot Be Taxed Until Enforceable Right To Receive Crystallises

Tribunal restores appeal after condoning delay caused by age, portal dependence, and recovery proceedings.

ITAT Restores Appeal After Condoning Delay Caused by Senior Citizen’s Accountant

ITAT remands matter after finding violation of natural justice in appellate proceedings.

ITAT Sets Aside Order for Denying Assessee Copy of Remand Report

The ITAT Mumbai quashes the reassessment order as invalid for failure to issue the mandatory Section 143(2) notice after filing the return in response to the Section 148 notice.

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ITAT Quashes Reassessment for Failure to Dispose of Objections Before Assessment

ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense

ITAT: Contingent Income Cannot Be Taxed Until Enforceable Right To Receive Crystallises

ITAT Restores Appeal After Condoning Delay Caused by Senior Citizen’s Accountant

ITAT Sets Aside Order for Denying Assessee Copy of Remand Report

ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice