The Tribunal examined cash deposits made during the demonetisation period and accepted explanations relating to past savings ...

The Tribunal held that once a closing cash balance is disclosed and accepted in a prior year’s scrutiny assessment, it cannot ...

The Court examined whether procedural rigidity and expired panels could defeat disability rights. It held that denial of ...

The case examined rejection of registration without affording a proper opportunity of being heard. The Tribunal ruled that ...

The issue was whether deduction under section 80P could be allowed when the return was filed beyond the due date. The ...

The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units.

The Tribunal ruled that trusts engaged mainly in education, medical aid, and public welfare remain eligible for 80G. Minor worship-related elements do not alter charitable ...

The Court ruled that Section 17A lawfully requires prior approval before investigating decisions taken in official capacity. It clarified that the provision balances anti-corruption enforcement with ...

The issue was whether interest earned from co-operative banks qualifies for deduction under section 80P(2)(d). The Tribunal held that co-operative banks are co-operative societies for this provision, ...

The Tribunal ruled that inventory figures from a management Excel sheet, without quantity details or physical verification, cannot form the basis of an addition. Properly recorded GST-compliant sales ...

ITAT Pune held that deduction under section 80P of the Income Tax Act admissible on interest income received by co-operative society from deposits with co-operative banks and nationalized banks.

The issue was whether unsecured loans from directors routed through a partnership firm could be treated as unexplained cash credits. The Tribunal held that once identity, creditworthiness, and ...