Articles

Received a Section 139(9) notice after filing your ITR? Understand why it was issued, how to fix the defect, and how to avoid your return being treated as invalid.

Section 139(9) Defective Return Notice: Complete Guide to Fixing Your ITR

A practical guide to claiming depreciation on business assets under Section 32 of the Income Tax Act, 1961.

Section 32 of the Income Tax Act, 1961: Depreciation on Business Assets

Judgement

The ITAT remanded the case to the AO after holding that the CIT(A) violated Rule 46A by admitting additional evidence without giving the AO an opportunity to verify it.

ITAT Remands Rs 1.67 Crore Addition Case After CIT(A) Admits Additional Evidence Without AO Verification

The ITAT restricts the transport agent’s estimated income addition to 3% of bank credits, holding that only the profit element can be taxed instead of the entire freight receipts.

ITAT Reduces 10% Income Estimate to 3% for Transport Agent, Holds Only Profit Element Taxable

ITAT Sets Aside CIT(A) Order for Dismissing Appeal Without Granting Opportunity of a Virtual Hearing

ITAT upholds trust registration cancellation, rejecting limitation and jurisdiction objections raised by assessee.

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Section 139(9) Defective Return Notice: Complete Guide to Fixing Your ITR

Section 32 of the Income Tax Act, 1961: Depreciation on Business Assets

ITAT Remands Rs 1.67 Crore Addition Case After CIT(A) Admits Additional Evidence Without AO Verification

ITAT Reduces 10% Income Estimate to 3% for Transport Agent, Holds Only Profit Element Taxable

ITAT Sets Aside CIT(A) Order for Dismissing Appeal Without Granting Opportunity of a Virtual Hearing

ITAT Upholds Cancellation of Trust Registration After Survey Reveals Irregularities