ITAT Agra quashed reassessment as PCIT’s stock Section 151 approval failed to disclose independent application of mind.

ITAT Agra quashed reassessment as PCIT’s Section 151 approval was mechanical and failed to show independent application of ...

Supreme Court held Gujarat Works Contract Tribunal can exercise Section 17 powers and declared Gangotri Enterprises ruling ...

ITAT Agra quashed reassessment as Addl. CIT mechanically approved Section 151 proposal without demonstrating application of ...

Supreme Court limits each arbitrator to 10 matters, orders three-month disposal and clarifies arbitration will not affect ...

ITAT Mumbai held that Section 12AB registration cannot be denied solely because a trust had not commenced charitable activities.

ITAT Ahmedabad deleted ₹97,362 penalty u/s 270A as disallowance of Section 80GGC donation claim did not establish misreporting of income.

ITAT Rajkot directs Section 154 rectification where tax-free retirement benefits were inadvertently included in taxable salary income.

ITAT Mumbai held filing Form 10AB instead of Form 10A a curable technical breach and restored registration application to CIT(E).

ITAT Mumbai directs AO to decide Section 11 exemption on merits after accepting delayed Form 10B filed by charitable trust.

ITAT Rajkot held that a typographical error in e-return is a mistake apparent from record and can be rectified under Section 154.

ITAT Kolkata ignores 28-day Form 10B delay during COVID and allows Section 11 exemption to charitable trust for AY 2020-21.