Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Mere time gap between withdrawal & deposit can’t justify section 69 addition: Chennai ITAT
Income Tax
Income Tax
Addition merely based on difference in Form 26AS and sales disclosed in P&L not sustainable
Income Tax
Income Tax
Application for registration u/s. 12AB restored to CIT(E) as discrepancies are curable in nature
Income Tax
Income Tax
Addition based on loose paper without corroborative material not sustainable
Income Tax
Income Tax
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
Income Tax
Income Tax
Option money is capital receipt: ITAT Delhi
Income Tax
Income Tax
ITAT Bangalore quashes Section 263 Order on Section 54F Deduction
Income Tax
Income Tax
Disallowances Under Section 40A(2)(b) Unjustified as AO Failed to Prove Excessive Payments to Related Parties
Income Tax
Income Tax
ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
Income Tax
Income Tax
Benefit of section 50B granted as conditions of slump sale satisfied: ITAT Mumbai
Income Tax
Income Tax
Exemption Under Section 54F Allowed Despite Technical Non-Compliance
Income Tax
Income Tax
Section 68 Applies Only to Entries in Assessee’s Books, Not Bank Deposits
Income Tax
Income Tax
Section 68 cannot be invoked merely on the basis of bank Pass Book: ITAT Mumbai
Income Tax
Income Tax
