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Judicial Member Rajpal...

Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]

Franklin Joshva

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) accepted the valuation report for computing the cost of acquisition as on...

No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6...

AO Not Required to Record Categorical Finding For Income Escapement: ITAT Upholds Reassessment...

Loose Computerized Sheet Found at Taxpayer’s Premises Not Corroborative Evidence: ITAT Deletes ₹7...

S. 12A Application Pending Before CIT(E): ITAT Remands S. 80G Claim Rejection Matter for Concurrent...

10% Tolerance Band u/s 43CA Applies Retrospectively to Address Stamp Valuation Discrepancies: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the 10% tolerance band under Section 43CA introduced by the Finance Act, 2020 to address stamp duty valuation discrepancies...

ITAT invalidates Deemed Gift Addition u/s 56(2)(vii)(b)(ii) based on Allotment Letter Validity [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) invalidated the deemed gift addition made under Section 56(2)(vii)(b)(ii) of the Income Tax Act,1961, emphasizing that an allotment letter...

S.80G(5)(iv) Exemption allowable as Application Filed within CBDT's Extended Deadline: ITAT rules in Favour of Income Tax Bar Association [Read Order]

The Calcutta Bench of Income Tax Appellate Tribunal ( ITAT ) has held that exemption under Section 80G (5)(iv) of the Income Tax Act, 1961 allowable as an application filed within the extended time...

Payment to Pollution Control Board for Environmental Norms Violation does not amount to Penalty, No Disallowance under Income Tax Act: ITAT [Read Order]

The Kolkata bench of Income Tax Appellate Tribunal ( ITAT ) has held that payment made by the assessee to the Pollution Control Board for violation of environmental norms would not be penal and held...

Section 194C is not applicable on payments made by assessee Unless a charge is being determined: ITAT [Read Order]

The Kolkata bench of Income Tax Appellate Tribunal (ITAT) ruled that Section 194C of the Income Tax Act,1961 is not applicable on the payments made by the assessee unless a...

Deduction cannot be claimed by Assessee when Employees’ contribution not being paid to the respective PF & ESI Acts: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) ruled deduction cannot be claimed by Assessee when employees’ contribution not being paid to the respective Provident Fund ( PF ) and...

Procedure of disposal of appeal with respect to Investment in Equities not in accordance with mandate given u/s 250(6) Income Tax Act: ITAT directs Re adjudication [Read Order]

The Kolkata bench of Income Tax Appellate Tribunal ( ITAT ) while directing the readjudication observed that procedure of disposal of appeal with respect to investment in equities is not in...