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Partha Sarathy Chaudhary

Failure of assessee to furnish details or Documentary Evidences - establish genuiness of activities - ITAT - Income Tax Act - Income Tax - CIT(E) - Failure - Documentary Evidences - TAXSCAN
Failure of assessee to furnish details/Documentary Evidences to establish genuiness of activities in Persuance of registration u/s 12AA of Income Tax Act: ITAT remands matter to CIT(E) [Read Order]
October 19, 2023
Income Tax department - remuneration of Partners - Salary Income - ITAT directs readjudication - taxscan
Income Tax department travelled on wrong footing by holding remuneration of Partners as Salary Income: ITAT directs readjudication [Read Order]
October 5, 2023
lease-rent--2-4
Lease Rent paid for Acquiring Mining Rights is “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]
March 2, 2023
Children Providing Financial Parents Moral Responsibility - Common Practice - ITAT - TAXSCAN
Children Providing Financial Support to Parents out of Moral Responsibility is Common Practice: ITAT deletes Addition [Read Order]
January 26, 2023
profits and Gains from business - Profit and Gains from profession - - Rent from Unsold Flats - Stock - Business income - ITAT - Income Tax - Taxscan
No Provision under “Profits and Gains from business or profession” deems Rent from Unsold Flats held as Stock as ‘Business income’: ITAT [Read Order]
January 23, 2023
Interest in Hydro Projects - Profits from Transfer of Interest - Hydro Projects - Transfer of Interest - income from Business - ITAT - taxscan
Profits from Transfer of Interest in Hydro Projects is Income from Business: ITAT [Read Order]
January 4, 2023
Forex Fluctuations - Export - Imports - Operating Cost - ITAT - Dana India Ltd - Income Tax - taxscan
Forex Fluctuations Export/Imports can be treated as Operating Cost: ITAT grants Relief to Dana India Ltd [Read Order]
December 14, 2022
auditor - penalty - ITAT - taxscan
Late Action by New Auditor is reasonable cause for Non-Imposition of Penalty u/s 271B: ITAT [Read Order]
June 22, 2022
Sufficient Cause - ITAT - taxscan
Delay can’t be condoned in the absence of Sufficient Cause: ITAT [Read Order]
June 16, 2022
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