ITAT
Explained| Can ITAT recall an order while exercising powers under Section 254(2) of the Income Tax Act?
Supreme Court: Explaining the scope of jurisdiction of ITAT, the bench of MR Shah* and BV Nagarathna, JJ has held that the
‘Power’ of conducting IPL is vitally distinct from ‘Object’ of BCCI: ITAT explains substantive law, allows BCCI to continue registration under S. 12-A of Income Tax Act to avail tax exemption benefits
Income Tax Appellate Tribunal (ITAT), Mumbai: A two-Member Bench of Pramod Kumar (Vice President) and Ravish Sood (Judicial Member) allowed the Board
ITAT | Registration of a Religious or Charitable Trust under S. 12AA of Income Tax Act | On what basis is registration granted or denied to Trust? Read on
Income Tax Appellate Tribunal (ITAT): The Bench of Inturi Rama Rao (Accountant Member) and Partha Sarathi Chaudhary (Judicial Member), decided whether registration
6 Judicial Members and 7 Accountant Members appointed in Income Tax Appellate Tribunal
Appointments Committee of the Cabinet has approved the proposal for appointment of the following persons as Judicial Member and Accountant Member in
ITAT | Whether DTAA protection in respect of taxation of dividend in source jurisdiction, can be extended to ‘dividend distribution tax’ under S. 115-O, Income Tax Act, in the hands of a domestic company? Matter referred to larger Bench
Income Tax Appellate Tribunal (ITAT): A two-Member Bench of Pramod Kumar, Vice President and Amarjit Singh, Judicial Member, referred a seminal question
Tata Trusts Case | When can a Corpus be treated as a Capital or Investment? ITAT Mumbai
Income Tax Appellate Tribunal, Mumbai (ITAT): Dealing with the issue on nature, scope, and explanation Section 263 (2)(a) to the effect that
ITAT | Will the benefit of CBDT Instruction No. 1916 take away the benefit of explained jewellery acquired by an assessee? Tribunal explains
Income Tax Appellate Tribunal (ITAT), Jaipur: The Bench of Vijay Pal Rao, JM and Vikram Singh Yadav, AM, held that, the benefit of CBDT Instruction
Kar HC | Deductions falling under S. 10-B of Income Tax Act cannot be computed without setting off brought forward business losses and unabsorbed depreciation
Karnataka High Court: A Division Bench of Alok Aradhe and H.T. Narendra Prasad, JJ. set aside the decision of the Income Tax
ITAT| Treating entire bogus purchases as the income of the Assessee when not appropriate? ITAT explains
Income Tax Appellate Tribunal, Hyderabad: Dealing with the issue on accommodation entries and bogus purchases, the Tribunal has said that the entire
ITAT| Disallowance under Section 40(a)(ia) IT Act not to remain in force if the IT Return reflects the transaction
Income Tax Appellate Tribunal (ITAT), Mumbai: Explaining the law on disallowance u/s.40(a)(ia), the Tribunal has said that if the payees have included
Bom HC | Decision to have special audit under S. 142(2-A) of IT Act held invalid in absence of pre-decisional hearing
Bombay High Court: A Division Bench of Ujjal Bhuyan and Milind N. Jadhav, JJ., dismissed an appeal filed against the order of the
Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable
Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of
Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established
Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue’s appeal holding that Income Tax Appellate