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Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an order passed by the first appellate authority under the faceless...

Selective Comparison of Expense Heads across AYs Cannot Justify Disallowance without Evidence: ITAT...

CIT(A)’s Order is Unjust and Unfair: ITAT Restores ₹14.25 Cr Addition u/s 56(2)(viib) After...

Statutory Duty of Commissioner to Consider Documents Filed in Paper Book : ITAT Notes Commissioner...

₹1.38 Cr Income Tax Addition on Unaccounted Profit from Business Transaction: ITAT Directs Fresh...

ESOP Cost allowable as Business Expenditure u/s 37: ITAT allows Yatra’s ₹93L Claim Despite same Issue Pending before SC [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench allowed that ESOP (Employee Stock Option Plan) expenditure to Yatra as business deduction under Section37(1) of the Income Tax Act, 1961...

Purchases Disallowed Merely Because Suppliers Failed to File ITR: ITAT Rejects Disallowance [Read Order]

The Income Tax Appellate Tribunal, Mumbai Bench (ITAT), held that purchase expenditure cannot be disallowed solely on the ground that suppliers failed to file their Income Tax Returns (ITRs). The...

Perverse Finding by CIT(A) from Same Documents before AO: Chhattisgarh HC sustains Deletion of ₹4.89 Cr Income Tax Addition [Read Order]

The Chhattisgarh High Court recently dismissed an appeal filed by a Deputy Commissioner Of Income Tax, noting that no new evidence had been produced at any of the appellate stages that were not...

Purchases cannot be Disallowed Merely on Employee Statements without Evidence: ITAT Deletes 12.5% Ad-Hoc Disallowance [Read Order]

The Mumbai Bench of Income Tax Appellant Tribunal (ITAT) deleted ad-hoc disallowance calculated at 12.5% of the total purchase value, holding that employee statements recorded a decade after the...

Cash Transactions of Co-operative Society with its Members Not Penal if Reasonable Cause Exists: ITAT Deletes Penalties u/s 271D and 271E [Read Order]

The Income Tax Appellate Tribunal (ITAT) Bench at Ahmedabad has dismissed the Revenue’s appeals and upheld the deletion of penalties imposed under Sections 271D and 271E of the Income Tax Act, 1961....

Alleged Cash Receipts deleted in Hands of Lenders like UK Paints: ITAT upholds deletion of unaccounted interest expenditure [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that where the alleged recipients of cash interest have been judicially cleared of receiving such payments, the corresponding...

Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) restored a matter to the Assessing Officer for the Assessment Year 2015-16 and directed a factual verification of whether the assessee ...