Courts: All ITAT
25,439 articlesIncome Tax
Income Tax
Rule 8D Disallowance should be Based on Average Investment Value: ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot
Income Tax
Income Tax
TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198
Income Tax
Income Tax
Violation of FCRA Act without specifying provision cannot be ground to reject application for registration u/s. 12AB
Income Tax
Income Tax
Market development expense towards sale of product is revenue expenditure: ITAT Mumbai
Income Tax
Income Tax
Procedural Delays in Form 10B Filing Should Be condoned if No Malafide Intent: ITAT Kolkata
Income Tax
Income Tax
No addition u/s 69A for unexplained cash loan as assessee provided sufficient evidence
Income Tax
Income Tax
No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions
Income Tax
Income Tax
No denial of deduction u/s 80IA(4) for delayed filing of Form 10CCB Audit Report
Income Tax
Income Tax
No taxability on Lease Premiums and Rent collected as custodian of State Government
Income Tax
Income Tax
Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans
Income Tax
Income Tax
Addition u/s. 40(a)(ia) not sustained as profit is estimated by applying net profit rate
Income Tax
Income Tax
Denial of exemption u/s. 54B for purchase of agricultural land in name of wife not justified
Income Tax
Income Tax
