Judgement

ITAT holds Section 153A assessment invalid for unabated AY 2016-17; Rs.100 crore addition deleted due to absence of incriminating material

ITAT Delhi quashes Rs.100 crore addition under Section 69A for lack of incriminating material in unabated year

Since the issue was already resolved by the Tribunal in the assessee's own case for the previous year, the Tribunal held that the assessee is eligible for exemption under section 11.

Contractual Receipts Cannot Be Treated as Business Income Merely Because They Are Earned Through Agreement: ITAT Upholds CIT(A)'s Ruling

The ITAT allowed the assessee's appeal, holding that an addition cannot be made merely on suspicion when the proper reasons are not mentioned.

ITAT Rules: AO Cannot Make Addition On Merely Suspicion

Additions Cannot Be Made on Mere Suspicion Without Proper Reasons: ITAT

Final assessment passed under Section 143(3) read with Section 144C held beyond statutory limitation; appeals disposed with liberty pending Supreme Court ruling

ITAT Delhi quashes Oracle India assessment as time-barred under Section 153 despite DRP route

Articles

The NUDGE initiative uses data-driven, gentle reminders to encourage taxpayers to correct errors.

Income Tax NUDGE Initiative for wrong HRA claims helped recovered Rs 119 Cr

ITAT condoned a 648-day delay with costs, set aside the ex parte CIT(A) order, and remanded the case for fresh adjudication.

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ITAT Delhi quashes Rs.100 crore addition under Section 69A for lack of incriminating material in unabated year

Contractual Receipts Cannot Be Treated as Business Income Merely Because They Are Earned Through Agreement: ITAT Upholds CIT(A)'s Ruling

Additions Cannot Be Made on Mere Suspicion Without Proper Reasons: ITAT

ITAT Delhi quashes Oracle India assessment as time-barred under Section 153 despite DRP route

Income Tax NUDGE Initiative for wrong HRA claims helped recovered Rs 119 Cr

ITAT Condones 648-Day Delay and Remands Case for Fresh Adjudication