Tag: grounds of appeal

Voluntary ex-gratia compensation not taxable u/s 17(3)(i). Department has to confine to the grounds taken in appeal – ITAT Voluntary ex-gratia compensation not taxable u/s 17(3)(i). Department has to confine to the grounds taken in appeal and not permitted to set up altogether a new case. ABCAUS Case …

ITAT remands appeal dismissed by CIT(A) for mentioning wrong section in Form No. 35 and grounds of appeal and form 35 not matching to each other ABCAUS Case Law Citation:ABCAUS 3782 (2023) (07) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) …