Judgement

ITAT Mumbai deletes Section 68 addition after accepting documentary proof supporting unsecured loan transaction.

Loan Through Banking Channels Cannot Be Treated Bogus: ITAT Mumbai

ITAT Mumbai deletes Section 69 additions relying on natural justice and invalid reassessment approval.

Reassessment Invalid Without Proper Section 151 Approval, Rules ITAT Mumbai.

Reassessment Invalid Without Proper Section 151 Approval, Rules ITAT Mumbai

ITAT ruled that TDS credit cannot be denied merely because the taxpayer failed to file a return, especially when the related income shown in Form 26AS has already been taxed by the department.

ITAT Grants Relief on TDS Credit Despite Non-Filing of Return

ITAT condones a 13-year delay and remands co-operative housing society's Section 80P deduction claim to AO for fresh examination.

ITAT Condones 13-Year Delay, Remands Section 80P Deduction Dispute for Fresh Review

The ITAT holds that a Section 148 notice issued after three years from the end of the relevant AY requires prior approval from the PCCIT or CCIT under Section 151(ii).

Section 148 Notice Issued After 3 Years Requires Mandatory Approval From PCCIT or CCIT, Rules ITAT

The ITAT granted significant relief to a charitable trust by allowing its Section 11(2) income accumulation claim and remanding the Rs 52.31 lakh anonymous donation addition case.

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Loan Through Banking Channels Cannot Be Treated Bogus: ITAT Mumbai

Reassessment Invalid Without Proper Section 151 Approval, Rules ITAT Mumbai

ITAT Grants Relief on TDS Credit Despite Non-Filing of Return

ITAT Condones 13-Year Delay, Remands Section 80P Deduction Dispute for Fresh Review

Section 148 Notice Issued After 3 Years Requires Mandatory Approval From PCCIT or CCIT, Rules ITAT

ITAT Bangalore Says a Genuine Form 10 Mistake Cannot Defeat Section 11 Tax Exemption