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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT: Deletes Sec. 68 addition on share capital as unsustainable on proven identity,…
ITAT: Accepts assessee’s remand request since current AY covered by APA
ITAT: Remits comparable selection issue back to TPO in case of Philips Global
ITAT: Surcharge not leviable on discretionary trust taxed at maximum…
ITAT: Upholds CIT(A)’s restriction of Standby Letter of Credit fees rate to 0.…
ITAT: ITAT: Reassessment based on mechanical sanction u/s 151 unsustainable;…
ITAT: Jointly owned house doesn’t bar Sec. 54F exemption, proviso not…
ITAT: Statutory audit requirement u/s 44AB is mandatory despite exempt…
ITAT: Reduces Sec. 271AAB penalty to 30% citing lapses in search officer’s questioning…
ITAT: Upholds treatment of share application money as loan for Coal India…
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