The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that addition under Section 69 of the Income Tax Act was not justifiable when the income was estimated under Section 44 A.D of the Income

The Income Tax Appellate Tribunal ( ITAT ) Hyderabad bench dismissed the appeal filed by the assessee and held that the production and sale of the tissue culture plant is a business activity, not an

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that no fresh notice was required to be issued under Section 143(2) of the Income Tax Act on change of Income Tax Officer, in

The Income Tax Appellate Authority ( ITAT ), Kolkata has set aside the assessment orders passed against the Lexmark International (India) Pvt Ltd, by finding that the authority who passed the scrutiny notices under section

The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that the failure of the CIT(A) to provide document verification opportunity to the AO, violates the provisions of

Delhi bench of Income Tax Appellate Tribunal (ITAT) proclaimed in its recent order that society imparting education to poor women is eligible for tax exemption and it doesn’t matter whether the courses are recognized or

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that addition under Section 68 of the Income Tax Act, 1961, cannot be made without examining source of cash deposit The assessee, a cooperative

The Delhi High Court has granted relief to Indus Towers by allowing the loan processing charges. The revenue has filed an appeal against deletions of additions made on account of disallowance of interest on loan,

The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has upheld the revision order holding that not enquiring huge cash deposits in demonetized currency was a violation of provisions dealing with demonetized currency. The assessee,

The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it held that when assessment order itself turns to be null and void, the same cannot be a subject matter

The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double Tax Avoidance Agreement (DTAA).

The Income Tax Appellate Tribunal (ITAT), Ahmedabad held that Assessing Officer (AO) should take cognizance of claim made by assessee on filing of revised returns and should proceed in assessment stage: ITAT The assessee, Kothari

The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed assessment notice on the ground that it was not issued by the jurisdictional Assessing Officer (AO). The assessee, Ballu Singh, has raised question

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), deleted income tax addition and ruled that carbon credit receipt is capital receipt. The assessee, Bannari Amman Sugars Ltd, is a limited company engaged in

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted addition under Section 69 on amount that had been validly explained as professional income. The assessee Ramchandra Kanu Mendadkar was a practicing Advocate