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    Highlights
    All› Income Tax › Income Tax - 2023
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    December 30, 2023   Case Laws Income Tax
    Tax Tribunal Approves Late Filing Deduction for Housing Infrastructure Body Due to Audit Delays and Public Fund Management.
    December 30, 2023   Case Laws Income Tax
    Misreported Income Bars Relief Application u/s 270AA Due to Prohibition in Section 270A of Income Tax Act.
    December 30, 2023   Case Laws Income Tax
    Penalty Upheld for Non-Voluntary Revised Tax Returns After Income Concealment Detected in Survey.
    December 30, 2023   Case Laws Income Tax
    Tax Appeals Cannot Be Dismissed Ex-Parte; Must Be Decided on Merits After Fair Hearing for Taxpayer.
    December 30, 2023   Case Laws Income Tax
    Land Development Agreement Not a Land Sale Under Income Tax Act; Capital Gains Tax Miscalculated.
    December 30, 2023   Case Laws Income Tax
    ICC's Activities Deemed Charitable, Exempt Under Tax Law; Events Not Profit-Driven, Fees Don't Cover Costs.
    December 30, 2023   Case Laws Income Tax
    Income Tax Revision Upheld Due to Assessing Officer's Failure to Apply Section 115BBE on Income from Other Sources.
    December 30, 2023   Case Laws Income Tax
    Tax Reassessment Challenged Over Officer's Error in Stating Incorrect Bank Deposit Amount, Lacking Proper Analysis.
    December 29, 2023   Case Laws Income Tax
    Penalty for Failing to Collect Tax at Source Overturned; Empty Liquor Bottles Not Considered Scrap Under Tax Law.
    December 29, 2023   Case Laws Income Tax
    Late Tax Refund Claim Approved After Initial Rejection; Court Orders Interest Payment on Delayed Refund.
    December 29, 2023   Case Laws Income Tax
    Secured Creditor Bank Wins Priority in Mortgage Dispute Over Encumbered Properties in Recovery Proceedings.
    December 29, 2023   Case Laws Income Tax
    Tax Appeal Overturns Disallowance of Improvement Costs Due to Lack of Evidence Against Valuer's Statement.
    December 29, 2023   Case Laws Income Tax
    Assessing Officer Corrected: Income Taxed at Normal Rate Instead of Higher Rate Due to Explained Income Source.
    December 29, 2023   Case Laws Income Tax
    TP Adjustment Dispute: Double Addition of Expenses Deemed Inconsistent with Transfer Pricing Rules.
    December 29, 2023   Case Laws Income Tax
    Derivative Loss on NSE Platform Justified; Revenue's Argument on Open Positions Lacks Merit.
    December 29, 2023   Case Laws Income Tax
    Freezer Deposits as Lapsed Liabilities: Annual Assessment Required for Non-Refundable Amounts Under Income Tax Act.
    December 29, 2023   Case Laws Income Tax
    Share Premium Classified as Unexplained Cash Credit Overturned; CIT(A) Accepts Evidence, Deletion Upheld.
    December 28, 2023   Case Laws Income Tax
    Land Sale Dispute: Evidence Shows Agricultural Use, Challenges Capital Asset Classification Within City Limits.
    December 28, 2023   Case Laws Income Tax
    Appellants must engage early; Tribunal not a first-stop for cases ignored in lower proceedings.
    December 28, 2023   Case Laws Income Tax
    Income Tax Offense Compounding: Assessee Gains from Penalty Reduction; Revenue's Challenge Dismissed.

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      Income Tax

      Addition of share premium - AO has treated the amount received...

      Share Premium Classified as Unexplained Cash Credit Overturned; CIT(A) Accepts Evidence, Deletion Upheld.

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      Income TaxDecember 29, 2023Case LawsAT
      Addition of share premium - AO has treated the amount received by the assessee from its holding company as unexplained cash credit u/s 68 on the ground that source of funds has not been explained - CIT(A) deleted addition admitting of additional evidence - Order of CIT(A) sustained - AT
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