Read all Latest Updates on and about Commissioner of Income Tax (Appeals)

Top

Begin typing your search above and press return to search.

Home
»
Commissioner of Income...

80P Deduction cannot be claimed beyond due date of ITR Filing u/s 139(1): ITAT [Read Order]

Kavi Priya

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the deduction under section 80P cannot be claimed in Income Tax Return...

Auditor’s Misreporting leads to Income Tax Addition of Rs. 3.7cr on Payment of ESI/PF : ITAT...

Co-operative Society registered under Karnataka Souharda Sahakari Act eligible for S. 80P Deduction...

Jewelry Addition u/s 69B by Assuming Equal Ownership Among Cohabitants Invalid: ITAT [Read Order]

Agriculturists not required to Maintain Books of Accounts u/s 44AA: ITAT deletes S. 69 Addition...

Absence of Incriminating Material: ITAT rules out Addition on Completed Assessment [Read Order]

The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) ruled out additions on completed assessments due to the absence of incriminating material. The tribunal noted that the Assessing Officer...

Relevant Information Sought by AO Not Provided by Assessee: ITAT Restores Matter to AO for Fresh Adjudication [Read Order]

Recently, the Income Tax Appellate Tribunal (ITAT) of Delhi restored a matter back to the Commissioner of Income Tax (Appeals) [CIT (A)] for fresh adjudication as ex parte order was passed without...

Prepaid Finance Charges Deductible in Year of Payment, Amortization Not Necessary: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) in a recent case ruled that prepaid finance charges made for business purposes are deductible in the year of payment, and thus amortization is not necessary. ...

Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the disallowance of purchases matter back to the file of the assessing officer for verification ensuring justice should not...

Source of Cash Deposits duly Explained: ITAT deleted Addition of Rs. 10.75 u/s 69A [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal deleted the addition made by AO under Section 69 of the Income Tax Act, 1961. In this case, the assessee, Dipak Balubhai Patel, who is a...

Gift From NRI Relative Not Taxable as Income if Genuineness is Proved: ITAT [Read Order]

In a recent case, the Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) held that a gift received from a Non-Resident Indian ( NRI ) relative is not chargeable to income tax if genuineness is...

CIT(A) has no Power to dismiss Income Tax Appeals on Non-Prosecution Grounds without Addressing Merits of Case: ITAT [Read Order]

The Ranchi Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Commissioner of Income Tax (Appeals) emphasizing that it has no power to dismiss an income tax appeal solely based...

Prev Page Next Page