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Judiciary Level
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Income tax Appellate Tribunal
Prohibition of Benami Property Transactions Appellate Tribunal
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Code
DEL
ITAT: Quashes assessment based on statements without cross-examination; Deletes…
ITAT: Directs recomputation of Sec.14A disallowance, limiting rule 8D(2)(ii…
ITAT: Allows set-off of brought forward long term capital loss &…
ITAT: Assessee covered u/s 115A, not required to file return; Quashes…
ITAT: Excludes functionally dissimilar companies in distribution and business…
ITAT: FMV of shares must be on actual date of “transfer”; Sec. 50CA & Sec. 56(…
ITAT: Deletes addition made on protective basis in Assessee’s hand, absent any…
ITAT: Deletes Sec. 50CA addition, cites AO cannot reject prescribed methods…
ITAT: Recording consolidated satisfaction note for various AYs fatal for…
ITAT: Allows TDS credit in year of income declaration basis Form 71 despite…
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Direct Tax
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