ITAT Delhi holds property sale on-money with explained source forms sale consideration taxable as capital gains, not unexplained money under section 69A.

ITAT Ahmedabad deletes Section 271(1)(c) penalty where Section 35 donation deduction was withdrawn before assessee received reopening reasons.

ITAT Mumbai holds CPC adjustment under Section 143(1) merges with Section 143(3) assessment and only the scrutiny assessment ...

ITAT Bangalore allows Section 54EC deduction where investments were made across two financial years within six months of property transfers.

ITAT Delhi quashed 40 assessments as Section 153C satisfaction failed to show seized materials bearing on determination of total income.

ITAT Mumbai quashes Section 271(1)(c) penalty passed after extended limitation expired on 30.09.2021 under Section 275(1)(c).

ITAT Kolkata upheld search reassessment but deleted coal purchase and cash-loan additions unsupported by corroborative evidence.

ITAT Delhi quashes AY 2017-18 reassessment as Section 151 sanction was obtained from PCIT instead of the prescribed PCCIT.

Telangana AAR holds leasing of projector, server, UPS and VSAT as mixed supply taxable at the highest GST rate applicable to ...

Finance Ministry revises PMLA Special Court jurisdiction for Shimla, Kinnaur, Solan and Sirmaur districts through Notification S.O. 5082(E).

ITAT Delhi quashes AY 2017-18 reassessment as Section 151 approval was obtained from PCIT instead of PCCIT; consequential penalty deleted.

Calcutta HC upheld ITAT deletion of Section 68 additions, holding reasoned factual findings without perversity raise no ...