Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Under RPM, Focus on Functional Similarity, Not Product Similarity: ITAT Mumbai
Income Tax
Income Tax
Cash sales deposited during demonetization cannot be added u/s. 69A
Income Tax
Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Reassessment Notice to Dissolved Firm Invalid: ITAT Delhi
Income Tax
Income Tax
Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary
Income Tax
Income Tax
Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
Income Tax
Income Tax
Set off of loss of PE against interest income from External Commercial Borrowing allowed
Income Tax
Income Tax
Purchase of four shops and one room doesn’t qualify for exemption u/s. 54: ITAT Agra
Income Tax
Income Tax
Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA
Income Tax
Income Tax
Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
Income Tax
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax
Income Tax
ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation
Income Tax
Income Tax
Dividend Distribution Tax not chargeable on dividend paid to International Finance Corporation
Income Tax
Income Tax
