Judgement

ITAT deleted the fruit sales addition after finding that the AO had relied on an earlier Khatoni despite corrected land records showing no discrepancy in fruit-bearing trees.

ITAT Quashes Rs 6.43 Lakh Fruit Sales Addition, Finds AO Relied on Earlier Khatoni Despite Corrected Land Records

ITAT restored AY 2014-15 tax case to the AO for fresh assessment after finding that the CIT(A) had not adjudicated all grounds on merits, subject to a Rs 10,000 payment and fresh hearing.

Natural Justice Prevails: ITAT Sets Aside Ex Parte Proceedings, Orders Fresh Assessment Despite Taxpayer's Repeated Non-Compliace 

ITAT has directed fresh verification of capital gains claim after finding that a typographical error may have led to Rs 13.68 lakh of excess income being disclosed in the ITR.

Genuine Typographical Mistake in Capital Gains Can Be Examined Under Section 154, Holds ITAT

ITAT has restored the Rs 86.51 lakh unexplained mutual fund investment addition for fresh assessment, allowing the assessee an opportunity to prove that the investment came from earlier mutual fund redemptions.

Double Taxation Claim Over Mutual Fund Redemption Prompts ITAT Fresh Assessment in Rs 86.51 Lakh Unexplained Investment Case

ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

The ITAT grants assessee a fresh opportunity to prove source of Rs 2.12 Crore cash deposits during Demonetisation.

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ITAT Quashes Rs 6.43 Lakh Fruit Sales Addition, Finds AO Relied on Earlier Khatoni Despite Corrected Land Records

Natural Justice Prevails: ITAT Sets Aside Ex Parte Proceedings, Orders Fresh Assessment Despite Taxpayer's Repeated Non-Compliace

Genuine Typographical Mistake in Capital Gains Can Be Examined Under Section 154, Holds ITAT

Double Taxation Claim Over Mutual Fund Redemption Prompts ITAT Fresh Assessment in Rs 86.51 Lakh Unexplained Investment Case

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

ITAT Remands Demonetisation Cash Deposit Addition for Fresh Adjudication