Courts: All ITAT
25,416 articlesIncome Tax
Income Tax
Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved
Income Tax
Income Tax
Telescoping Allowed; Cash Found Explained from Firm’s Surrendered Income
Income Tax
Income Tax
Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati
Income Tax
Income Tax
Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai
Income Tax
Income Tax
No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
Income Tax
Income Tax
Demonetisation Cash from Property Sale Explained; Addition Deleted Despite Time Gap
Income Tax
Income Tax
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
Section 68 Addition Deleted; Loans from Alleged Entry Providers Accepted on Consistency
Income Tax
Income Tax
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
Income Tax
Income Tax
Bhandara Expenses = Relief of Poor & Valid Application of Income: ITAT Agra
Income Tax
Income Tax
