Allegation of Planting Register by Income Tax Department during survey rejected by ITAT as apparently an error occurred in recording…
Income accumulated us 11(2) not deemed income when transferred from capital fund account to the income and expenditure account for…
Limitation for reassessment u/s 150(1) has to be counted on the date of assessment order passed by the AO assessing…
Partners capital not loan or deposit within the meaning of section 269SS – ITAT confirms deletion of penalty u/s 271D…
TDS credit on conflict of cash and accrual accounting. ITAT following High Court allowed proportionate TDS when TDS only was…
Not referring objections of the assessee to DVO and passing order was clearly denial of principles of natural justice. ITAT…
Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of…
Deposit of TDS under wrong TAN – ITAT directs credit of TDS to the assessee after verification of challan In…
If identity and genuineness of loan transactions proved addition on capacity ground can be made only in the hands of…
Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice…