Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Addition of recorded cash sales by treating it as unexplained cash deposits not justified
Income Tax
Income Tax
Share Application Money Cannot Be Deemed Unexplained Income Without Substantive Evidence
Income Tax
Income Tax
Co-op Bank is entitled to get deduction for Depreciation on AFS Investments
Income Tax
Income Tax
Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai
Income Tax
Income Tax
Interest Income from employee loans was to be treated as Business Income not Income from Other Sources
Income Tax
Income Tax
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Income Tax
Income Tax
Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Income Tax
Income Tax
Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
Income Tax
Income Tax
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Income Tax
Income Tax
Section 292C’s presumption applies only to person from whom documents seized
Income Tax
Income Tax
Mere ‘Managing Director’ designation not establishes Employment Relationship
Income Tax
Income Tax
Section 10AA deduction Cannot Be Denied for Late Return in Absence of Explicit Filing Requirement
Income Tax
Income Tax
Lower Tax Rate Cannot Be Denied for Delay in Filing Form 10IC: ITAT Ahmedabad
Income Tax
Income Tax
