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Depreciation can’t be claimed on Undivided Share of Land: ITAT [Read Order]

In a significant ruling, the Income Tax Appellate Tribunal (ITAT) has held that depreciation under section 32 of the Income Tax Act, 1961 cannot be...

Non-Recording of Satisfaction Note and Absence of Nexus between Reassessment, ITAT erred in...

Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]

No Exempt Income Received or Receivable, No Disallowance under Section 14A: ITAT [Read Order]

Bonus allocated to Policyholders is not Taxable as Income from Insurance Company: ITAT [Read Order]

Appeal cannot be disposed Ex-parte without discussing Merits of the Case: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the Commissioner of Income Tax (Appeals) shall discuss the merits of the case while passing an ex-parte order. ...

Tax Authorities should consider Documentary Evidence before confirming Addition for Cash Credits: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) has held that though the onus is cast upon the assessee to prove the cash credits received by it, the tax authorities shall consider all the documentary...

Assessee can’t be denied benefit of 50% Deduction merely because Assessee’s son name is also there in Purchase Document: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that the assessee can not be denied the 50% of deduction under Section 54 of the Income Tax Act, 1961 merely because the name of assessee’s son is also...

ITAT set aside Orders for Addition by Lower Authorities on Lack of Documentary Evidence [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that the addition cannot be sustained without any documentary evidence on record, accordingly the finding of the lower authorities on the issue in dispute...

Assessment without giving Notice is bad in Law: ITAT

The Income Tax Appellate Tribunal (ITAT) held that assessment framed by the Income Tax Officer (ITO) without giving notice is bad in law. The assessee filed the return of income for the assessment...

Reduction in Price of Stock-in-Trade can be allowed while Computing Business Income only in Trading Account: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that a reduction in the price of the stock-in-trade can be allowed while computing business income only in trading accounts. But, if such a provision is...

Interest from Fixed Deposit taxable as ‘Other Income’: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that income from interest is chargeable to tax as 'income from other sources' under Section 56 of the Income Tax Act. The assessee made fixed deposits...

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