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Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]

Sneha Sukumaran Mullakkal

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed that the addition of Rs. 76.10 lakh on alleged bogus purchases under section 69C...

ITAT Deletes Addition of Rs. 5,30,252, Holds Agricultural Income cannot be Determined on Assumptions...

Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental...

Disallowance Invalid When Amount Not Charged to P&L: ITAT deletes ₹25.55 Lakh WIP Addition Citing...

ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation...

Lack of Proof and Documentation for Sub-Contractor Payments: ITAT upholds 20% Disallowance on Expenditure Payments

The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] to sustain a 20% adhoc disallowance of direct expenditure for ...

AO's Incomplete Consideration of Member Categories Invalidates Disallowance: ITAT Remands Matter [Read Order]

The Visakhapatnam Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) stating that the AO had failed to consider the different categories of members ...

Case of Afterthought Evidence in Income Tax Litigation and its Contemporary Relevance

In a recent development, the High Court of Kerala gave a ruling on two appeals in which the appellants challenged a common order of Income Tax Appellate Tribunal (ITAT), rejecting their previous...

ITAT Dismisses Income Tax Department's Case for Having Tax Effect Less Than ₹60,00,000: Notes Contravention of CBDT Circular [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal recently dismissed an appeal filed by the Income Tax Department, noting that the appeal had a tax effect of less than ₹60,00,000 and was thus...

Profit from Shop Sale Disputed as Business or Capital Gain: ITAT Remits Matter to AO to Verify and Reconsider Partners Salary [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) remitted the matter to the Assessing Officer (AO) to examine whether the profit from the sale of a shop should be treated as business...

ITAT Raps CIT(A) for Skipping Merits, Restores Trader’s Appeal for Fresh Hearing [Read Order]

The Agra Bench of the Income Tax Appellate Tribunal (ITAT) set aside an ex parte order of the Commissioner of Income Tax (Appeals) and directed a fresh hearing, criticising the appellate authority...

No Notice, No Justice: ITAT Sends Homemaker’s Tax Case Back for Fresh Trial [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal set aside an assessment order against a homemaker and directed the Assessing Officer to conduct a fresh trial after giving her a fair...