Month: October 2022
864 articlesIncome Tax

Income Tax
Fee receipt available in Public domain cannot be treated as incriminating material
Income Tax

Income Tax
Addition based on investigation wing report in violation of principles of natural justice not valid
Income Tax

Income Tax
In absence of International Transaction ALP Determination not necessary
Income Tax

Income Tax
Manual Filing of Appeal instead of online due to difficulty in e-filing – ITAT directs CIT(A) to accept appeal
Income Tax

Income Tax
Advice of Consultant not constitute sufficient cause to condone delay in appeal filing
Income Tax

Income Tax
Depreciation not allowable if proof of addition to fixed Assets not submitted
Income Tax

Income Tax
ATM Machines Eligible for Depreciation rate of Computer Software
Income Tax

Income Tax
Expense on routine replacement of spare parts is Revenue Expenditure
Income Tax

Income Tax
No section 68 addition for Loan Received and repaid vide cheque
Income Tax

Income Tax
