Judgement

ITAT deletes Rs. 1.05 crore unsecured loan addition under Section 68 and reduces expense disallowance, holding that suspicion without proper inquiry by the AO cannot justify additions.

 ITAT Deletes Section 68 Addition for Lack of AO Inquiry; No ‘Source of Source’ Required Before AY 2023-24

Revenue Appeals Partly Allowed, Licence Fee Amortisable u/s 35ABB; SUC, KYC Penalties and Distributor Discounts Allowed

ITAT: Spectrum Charges Revenue in Nature, Licence Fees Capital per SC

ITAT: Spectrum Charges Revenue in Nature, Licence Fees Capital per Supreme Court

ITAT Ahmedabad allowed appeal and directed grant of ten-year registration to charitable trust

ITAT Allows Ten-Year Trust Registration After Finance Act 2025 Amendment

ITAT Delhi rules that Section 115BBDA does not apply to trusts, deletes Rs. 25.51 lakh dividend addition in full, and holds the dividend income as exempt.

Section 115BBDA Not Applicable to Trust's Dividend Income: ITAT Rules

The ITAT observed that the CIT(A) had violated the principles of natural justice by not giving an effective hearing to the appellant

ITAT Quashes Ex-Parte Order Lacking Personal Hearing, Remands Matter for Fresh Adjudication

The Tribunal upheld that if a case has valid points that need to be examined, then the appeal should not be dismissed just because it was filed late.

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ITAT Deletes Section 68 Addition for Lack of AO Inquiry; No ‘Source of Source’ Required Before AY 2023-24

ITAT: Spectrum Charges Revenue in Nature, Licence Fees Capital per Supreme Court

ITAT Allows Ten-Year Trust Registration After Finance Act 2025 Amendment

Section 115BBDA Not Applicable to Trust's Dividend Income: ITAT Rules

ITAT Quashes Ex-Parte Order Lacking Personal Hearing, Remands Matter for Fresh Adjudication

ITAT Directs CIT(A) to Condone Delay Caused Due to Financial Difficulties