Judgement

The ITAT concluded that the non-compliance with Income Tax provisions was from the employer's side, and it is not fair to penalise the assessee for the mistake of the employer.

TDS Credit Must Be Given Even if Employer Fails to Deposit Tax: ITAT 

The Tribunal observed that the amendment to Section 54, was applicable from AY 2015-16 onwards, as mentioned in the CBDT Circular No. 01/2015 dated 21 January 2015.

Section 54 Deduction Can Be Claimed for Property Purchased Abroad Before AY 2015-16: ITAT

As the AO did not conduct further verification, the Tribunal found no reason for treating the credit as unexplained.

ITAT Finds No Unexplained Credit After Loan Repayment Made to Lender's Creditors

The Tribunal held that CIT(A) is incorrect in sustaining the assessment. The Tribunal said that such notices must be sent to the correct person and not a deceased person

ITAT Sets Aside Assessment Orders Issued Against Deceased Person

The ITAT Mumbai held that Whatsapp chats without proper authentication or supporting evidence cannot be used to establish unaccounted income.

ITAT: WhatsApp Chats Alone Insufficient to Prove Unaccounted Cash, Rs. 3.16 Crore Addition Deleted

The Tribunal carefully analysed the submissions and observed that the assessee had submitted all the required documents to prove that the property was bought by her husband.

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TDS Credit Must Be Given Even if Employer Fails to Deposit Tax: ITAT

Section 54 Deduction Can Be Claimed for Property Purchased Abroad Before AY 2015-16: ITAT

ITAT Finds No Unexplained Credit After Loan Repayment Made to Lender's Creditors

ITAT Sets Aside Assessment Orders Issued Against Deceased Person

ITAT: WhatsApp Chats Alone Insufficient to Prove Unaccounted Cash, Rs. 3.16 Crore Addition Deleted

No Income Tax Addition for Unexplained Investment on Wife When Husband Funded Property Purchase: ITAT