No Addition can be made u/s 153A in absence of  Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]

Deeming Provision of Section 69 doesn’t apply when Assessee provides a proper Explanation regarding Unrecorded Sale: ITAT [Read Order]

National Research & Technologies Consortium cannot Deduct TDS as was not a “specified person” as defined Under Section 194C of Income Tax Act: ITAT [Read Order]

Mere Non-Furnishing of Copy of Registration of Charitable Trust u/s 12A of Income Tax Act not Reason to Deny Exemption u/s 11: ITAT Sets Aside Order [Read Order]

Late Deposit of Employees’ Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]

AO cannot Disturb Assessment /Re- Assessment attained Finality Except during proceeding u/s 153A: ITAT [Read Order]