Judgement

The Income Tax Appellate Tribunal (ITAT) Mumbai has held that the provisions of Section 115BBDA are not applicable where dividend income is received from a foreign subsidiary company.

ITAT Holds That Section 115BBDA Is Not Applicable to Dividend Received from Foreign Subsidiary

The ITAT holds the relevant date for calculating the assessment block is the date on which the non-searched person’s Assessing Officer records a satisfactory note.

ITAT Holds Assessment Block Is Calculated From Date On Which Satisfactory Note Is Recorded

The Income Tax Appellate Tribunal (ITAT) Mumbai found that notices had been sent to an old email address belonging to a former employee and assessee was prevented by sufficient cause to comply with notice.

ITAT Remands TDS Default Appeals After Finding Notices Were Sent to Former Employee’s Email ID

Articles

Incorrect AIS entries can lead to tax notices- learn how to identify errors, submit feedback, and file your ITR correctly.

ITR Filing 2026: Your AIS is Wrong Now What?

ITAT deletes Rs 1.45 crore tax addition, saying a withdrawn statement alone cannot override supporting loan documents.

Survey Statement Alleging Bogus Loans Could Not Override Bank Records, ITRs and Confirmations; ITAT Deletes Rs. 1.45 Crore Section 68 Addition

The ITAT quashed Section 153C assessment proceedings after finding the AO's failure to record mandatory satisfaction linking seized material to the determination of taxable income.

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ITAT Holds That Section 115BBDA Is Not Applicable to Dividend Received from Foreign Subsidiary

ITAT Holds Assessment Block Is Calculated From Date On Which Satisfactory Note Is Recorded

ITAT Remands TDS Default Appeals After Finding Notices Were Sent to Former Employee’s Email ID

ITR Filing 2026: Your AIS is Wrong Now What?

Survey Statement Alleging Bogus Loans Could Not Override Bank Records, ITRs and Confirmations; ITAT Deletes Rs. 1.45 Crore Section 68 Addition

ITAT Invalidates Section 153C Assessment Proceedings Over Failure to Record Proper Satisfaction