Judgement

ITAT Upholds PF/ESI Disallowance for MI2C, Says Late Employee Contributions Cannot Be Deducted Even Under Section 143(1) Processing

ITAT: Employees’ PF/ESI Contributions Paid Late Cannot Claim Deduction Under Income Tax

The Income Tax Appellate Tribunal (ITAT) Delhi grants relief to Bellsonica Auto Component India Pvt. Ltd. in a transfer pricing dispute relating to royalty and technical fee payments to its associated enterprise.

ITAT Directs AO to Restrict Royalty and Technical Fee Adjustment to 1.9% of Net Sales as Accepted in Advance Pricing Agreement with CBDT

The Income Tax Appellate Tribunal (ITAT) Bangalore has held that the absence of Permanent Account Numbers (PANs) of agriculturists cannot justify an addition under Section 69C of the Income Tax Act.

ITAT Holds Mere Non-Availability of PAN of Farmers Cannot Trigger Section 69C

Articles

A comprehensive guide to gift taxation in India covering taxable and exempt gifts, Section 56(2)(x) provisions, reporting requirements, and practical examples for FY 2025-26.

Gift Received in FY 2025-26? Check Its Taxability Under Income Tax

Tribunal holds unverified digital notings alone cannot establish undisclosed income from aborted property transactions.

Income Tax Addition Based Solely on WhatsApp Chats and Mobile Records Deleted; ITAT Says Uncorroborated Electronic Evidence Cannot Justify Tax Demand

Tribunal allows leave encashment and depreciation claims while remanding rental and TDS issues.

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ITAT: Employees’ PF/ESI Contributions Paid Late Cannot Claim Deduction Under Income Tax

ITAT Directs AO to Restrict Royalty and Technical Fee Adjustment to 1.9% of Net Sales as Accepted in Advance Pricing Agreement with CBDT

ITAT Holds Mere Non-Availability of PAN of Farmers Cannot Trigger Section 69C

Gift Received in FY 2025-26? Check Its Taxability Under Income Tax

Income Tax Addition Based Solely on WhatsApp Chats and Mobile Records Deleted; ITAT Says Uncorroborated Electronic Evidence Cannot Justify Tax Demand

Mumbai Port Authority Gets Rs. 80 Crore Tax Relief; ITAT Allows Leave Encashment Deduction Paid Through SBI Life Scheme