Judgement

ITAT allows Section 54B exemption despite non-deposit in Capital Gain Account Scheme.

ITAT Dehradun Allows Section 54B Deduction Despite Non-Deposit in Capital Gains Account Scheme

ITAT Allows Section 54B Deduction Despite Non-Deposit in Capital Gains Account Scheme

ITAT held that Section 40A(2)(a) cannot be invoked merely for related-party share purchases shown as long-term investments, especially when no expenditure is claimed and FMV is determined without proper valuation.

Income Tax: Section 40A(2)(a) Not Applicable on Share Investment Without Claimed Expenditure, says ITAT

ITAT holds live sports broadcasting rights payments not taxable as royalty under Section 9(1)(vi).

ITAT Delhi Holds Sports ‘Live Rights’ Broadcasting Fees Not Taxable As Royalty

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ITAT Allows Section 54B Deduction Despite Non-Deposit in Capital Gains Account Scheme

Income Tax: Section 40A(2)(a) Not Applicable on Share Investment Without Claimed Expenditure, says ITAT

ITAT Delhi Holds Sports ‘Live Rights’ Broadcasting Fees Not Taxable As Royalty

Crypto Taxation in India: A Complete Guide to VDAs and Compliance

Taxation of Foreign Stocks in India: A Complete Guide for Resident Investors

Delhi ITAT: Recovery of earlier advances cannot automatically be treated as unexplained income