Judgement

The ITAT rules no TDS default where the assessee followed binding High Court interim directions.

Assessee Not in Default for TDS Non-Deduction Under Court Directions

The ITAT held that an assessment order issued in the name of a company that had already merged and ceased to exist is void ab initio.

Assessment Order Passed in Name of Merged Entity Held Void Ab Initio: ITAT

Following the principles of natural justice, the ITAT remanded the matter to CIT(A) for fresh consideration after giving the taxpayer a fair hearing.

ITAT Ahmedabad Remands Matter to CIT(A) After Notice Sent to Wrong Email

The ITAT rejects the 50% income estimation and holds Section 44AD applicable to business correspondent income.

Presumptive Taxation: ITAT Applies Section 44AD, Rejects Higher Rate

The ITAT condones the delay in filing Form 10B and restores the Sections 11 and 12 exemption claim, holding that technical delays should not override the principles of justice.

ITAT Holds Technical Delays Should Not Override Principles of Justice; Condones Form 10B Delay 

ITAT Ahmedabad quashed the reassessment against the assessee for lack of nexus, deleting the Rs. 94.50 lakh addition as unsustainable in law and on facts.

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Assessee Not in Default for TDS Non-Deduction Under Court Directions

Assessment Order Passed in Name of Merged Entity Held Void Ab Initio: ITAT

ITAT Ahmedabad Remands Matter to CIT(A) After Notice Sent to Wrong Email

Presumptive Taxation: ITAT Applies Section 44AD, Rejects Higher Rate

ITAT Holds Technical Delays Should Not Override Principles of Justice; Condones Form 10B Delay

Additions Based on Third-Party Statements Not Sustainable: ITAT