ITAT Archives | Page 3 of 3

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT| Treating entire bogus purchases as the income of the Assessee when not appropriate? ITAT explains

Income Tax Appellate Tribunal, Hyderabad: Dealing with the issue on accommodation entries and bogus purchases, the Tribunal has said that the entire

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT| Disallowance under Section 40(a)(ia) IT Act not to remain in force if the IT Return reflects the transaction

Income Tax Appellate Tribunal (ITAT), Mumbai: Explaining the law on disallowance u/s.40(a)(ia), the Tribunal has said that if the payees have included

Case Briefs High Courts

Bom HC | Decision to have special audit under S. 142(2-A) of IT Act held invalid in absence of pre-decisional hearing

Bombay High Court: A Division Bench of Ujjal Bhuyan and Milind N. Jadhav, JJ., dismissed an appeal filed against the order of the

Case Briefs High Courts

Sections 194-L or 194-LA of IT Act had no application in case of rehabilitation of encroaching squatters; no TDS applicable

Bombay High Court: A Division Bench comprising of S.C. Dharmadhikari and B.P. Colabawalla, JJ. dismissed an appeal filed under Section 260-A of

Case Briefs High Courts

Penalty under Section 271(1)(c) of Income Tax Act is not automatic, intentional wrongdoing by the assessee has to be established

Delhi High Court: A Division Bench comprising of Ravindra Bhat and A.K. Chawla, JJ. dismissed Revenue’s appeal holding that Income Tax Appellate