Judgement

The ITAT Mumbai deleted the Rs 7 lakh addition under Section 69A, holding that credible evidence and consistent explanations outweigh mere suspicion in unexplained cash cases.

ITAT Deletes Rs 7 Lakh Section 69A Addition, Says Suspicion Alone Cannot Replace Proof

ITAT dismisses Revenue’s appeal after AO’s remand report found no defects in assessee’s supporting evidence.

No Addition Sustainable Without Adverse Findings in Remand Report: ITAT

The HC dismissed a writ petition challenging personal tax recovery under Section 179, holding that adequate protection had already been granted by directing authorities to first recover dues from the company.

Tax Recovery Must First Target Company: High Court Finds Existing Protection Sufficient and Dismisses Plea

ITAT holds software subscriptions non-taxable but taxes separate professional services as FTS under DTAA.

ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately

ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately.

ITAT held that GST collected on behalf of the Government under the exclusive accounting method cannot be treated as taxable income, upholding the deletion of a Rs 4.07 crore addition.

ITAT Upholds Deletion of Rs 4.07 Crore Addition on GST Accounting Issue

The ITAT sets aside the CIT(A)'s order, holding that under Section 56(2)(x), stamp duty value on the date of allotment applies when part payment was made earlier.

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ITAT Deletes Rs 7 Lakh Section 69A Addition, Says Suspicion Alone Cannot Replace Proof

No Addition Sustainable Without Adverse Findings in Remand Report: ITAT

Tax Recovery Must First Target Company: High Court Finds Existing Protection Sufficient and Dismisses Plea

ITAT Grants Relief on Software Subscriptions, Taxes Professional Services Separately

ITAT Upholds Deletion of Rs 4.07 Crore Addition on GST Accounting Issue

ITAT Rules Stamp Duty Value to Be Considered at Allotment Date under Section 56(2)(x)