The ITAT Delhi has remanded a case on long-term capital gains, ruling that an Assessing Officer cannot unilaterally reject a registered valuer's report without a mandatory reference to the ...

ITAT Chennai strikes down a penalty under Section 271D, ruling that a fabricated, unregistered sale agreement and the lack of proof of cash receipt failed to substantiate the tax department's ...

ITAT Delhi deletes an unexplained investment addition, ruling that the assessee provided sufficient documentary evidence to prove the source of funds for a property ...