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ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]

Adwaid M S

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has dismissed an appeal filed by the Revenue against Signature Global (India) Pvt. Ltd., ...

Revised Disallowance Claim u/s 14A should be Backed by Revised Certificate by Auditor in Form 3CA:...

Cera Sanitaryware wins on Section 14A issue; improper invocation of Rule 8D leads to deletion of...

Relief to Oriental Insurance: ITAT Upholds Deletion of Rs. 21.36 Crore Disallowance u/s 14A [Read...

DGGI Probes Dabur Hajmola: 12% GST as Ayurvedic Medicine or 18% as Candy?

No Retrospective Amendment to Section 14A: ITAT Dismisses Revenue's Plea [Read Order]

In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench dismissed the Revenue’s appeal in a case concerning the applicability of Section 14A of the Income Tax Act, 1961. The...

Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 31]

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Explanation...

Supreme court tax cases - High court cases - Supreme court judgments - High court updates - TAXSCAN

Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 29]

This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Delhi HC upholds...

Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 29] - taxscan

PCIT revises to disallow Expenditure u/s 14A: ITAT clarifies S.14A Non-Obstante Clause applies prospectively from 01.04.2022 [Read Order]

The Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that Section 14A of the Income Tax Act, 1961 was a Non-Obstante clause that can be applied prospectively from 01.04.2022 and quashed...

Only Exempt Income-Yielding Investments to be Considered for S.14A disallowance: ITAT directs for recalculation [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that disallowance under section 14A of the Income Tax Act should be made only on exempt income-yielding investments. The tribunal...

S. 263 Order passed by PCIT by Violating Principles of Natural Justice: ITAT quashes Disallowance of Interest on Grant of Rs. 4.18 crore [Read Order]

In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) allowed all the grounds filed by the assessee and held that the order passed under Section 263 of the Income Tax...

ITAT Dismisses Revenue's Appeal as Tax Effect Falls Below Rs. 60 Lakhs, in Accordance with CBDT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal filed by the Revenue as the tax effect was below Rs. 60 lakhs, and in accordance with the Central Board of Direct...