Category: ITAT
When assessment was framed u/s 144 rejection of application by CIT(A) under Rule 46A to lead additional evidence was unjustified – ITAT ABCAUS Case Law Citation: ABCAUS 2766 (2019) (02) ITAT The appellant assessee had sought to set aside the impugned order passed by CIT (Appeals), The Assessing …
Harassing assessee in the pretext of verifying documents futile exercise – ITAT deleted additions u/s 68 made for cash deposits in bank ABCAUS Case Law Citation: ABCAUS 2764 (2019) (01) ITAT The appeal of the assessee was directed against the order passed by the learned Commissioner of Income …
Not disclosing salary was not concealment when TDS also not claimed by the assessee. ITAT deleted penalty holding that there was a reasonable cause provided in Section 273B ABCAUS Case Law Citation: ABCAUS 2761 (2019) (01) ITAT This assessee had challenged the order of the Commissioner of Income …
Anonymous donations received by religious and charitable trust not taxable u/s 115BBC when no university/educational institutions was run by the trust ABCAUS Case Law Citation: ABCAUS 2757 (2019) (01) ITAT The assessee had challenged the order of CIT(A) in confirming the addition made by the Assessing Officer (AO) …
Dismissal of appeal without issuing defect memo for delay in filing the appeal-It is well settled that nobody should be condemned unheard ABCAUS Case Law Citation: ABCAUS 2756 (2019) (01) ITAT The assessee had challenged the order of CIT(A) in holding the appeal as belated and hence not …
Advances made to group companies who were short of funds in order to honour cheque not deemed dividend but advances for business purpose. ABCAUS Case Law Citation: ABCAUS 2755 (2019) (01) ITAT Important Case Laws Cited/relied upon by the parties Bright Enterprises Pvt. Ltd. Vs. CIT (2016), 381 …
Applicability of section 44AD for Railway Ticket Commission Agent upheld when in addition to booking he has to arrange conveyance to passengers and luggage ABCAUS Case Law Citation: ABCAUS 2754 (2019) (01) ITAT The assessee had challenged the order of the Commissioner of Income Tax (Appeals) on the …
Addition u/s 69 confirmed when assessee failed to establish link between cash withdrawn and cash found at the time of search ABCAUS Case Law Citation: ABCAUS 2753 (2019) (01) ITAT Important Case Laws Cited/relied upon by the parties Ms. Aishwarya K. Rai vs. DCIT (2007) 104 ITD 0166 …
Without treating assessee as “assessee in default” u/s 201(1), no disallowance can be made u/s 40(a)(ia) for non deduction of tax at source ABCAUS Case Law Citation:ABCAUS 2752 (2019) (01) ITAT Important Case Laws Cited/relied upon by the partiesCIT vs. Ansal Land Mark Township P Ltd reported in …
Software expenses on Global Dealers Management System of Hyundai motor held to be revenue in nature as it was a recurring expense for better efficiency of running business ABCAUS Case Law Citation: ABCAUS 2751 (2019) (01) ITAT The solitary issue in the instant case was whether software expenses …