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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
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…
ITAT: Rules on TP-adjustments for loan advanced to AE and corporate guarantee
ITAT: Adjudicates TP adjustment made on account of corporate guarantee, follows…
ITAT: Deletes TP-adjustments made qua IGS payment and marketing support services
ITAT: Shields ex-BYJU’S CFO from Co.’s TDS default, grants credit;…
ITAT: HUF not 'Relative' u/s 56(2) explanation; Remands matter to…
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Direct Tax
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