Judgement

The ITAT rules that higher stamp duty value arising solely from conversion of agricultural land into non-agricultural land does not establish inadequate consideration.


ITAT Holds Stamp Duty Value Cannot Override Pre-Existing Land Sale Agreement

The ITAT Mumbai held Convenience fee retained by BookMyShow is consideration for independent online booking facility. 



ITAT Holds BookMyShow Convenience Fee Not Subject to TDS Under Section 194H

The ITAT Bangalore holds interest under Section 234C must be computed after allowing Section 90 relief.

ITAT Directs Recalculation of Section 234C Interest 

ITAT reduced the penalty by Rs.10,000, holding that repeated notices seeking the same information cannot automatically be treated as separate defaults.

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT restored AY 2016-17 appeal to the CIT(A) for fresh consideration, granting a final opportunity to present its case while directing plantation of 500 native trees as an environmental measure.

ITAT Restores Appeal After Notices Not Sent To Form-35 Email, Also Directs Plantation Of 500 Native Trees

ITAT revives AY 2012-13 appeal after failure to complete the DTVSV payment process, directing the CIT(A) to decide the case afresh.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Holds Stamp Duty Value Cannot Override Pre-Existing Land Sale Agreement

ITAT Holds BookMyShow Convenience Fee Not Subject to TDS Under Section 194H

ITAT Directs Recalculation of Section 234C Interest

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT Restores Appeal After Notices Not Sent To Form-35 Email, Also Directs Plantation Of 500 Native Trees

ITAT Restores Appeal Over Rs 9.33 Crore Section 68 Share Application Addition After DTVSV Payment Failure