Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Undisclosed Foreign Bank Account: No Penalty on mere allegations without substantiated proof
Income Tax
Income Tax
AO must determine FMV of shares in terms of Explanation to Sec. 56(2)(viib): ITAT
Income Tax
Income Tax
Addition unwarranted as GP rate on sale of alleged bogus purchases is more than GP rate of other purchases
Income Tax
Income Tax
Interest free advance given to farmers out of business expediency justified: ITAT Agra
Income Tax
Income Tax
Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
Income Tax
Income Tax
Triplex flat constitutes a single residential unit for Section 54 Exemption: ITAT Mumbai
Income Tax
Income Tax
Section 54F Exemption denied for delay in Construction Beyond Statutory Timeline
Income Tax
Income Tax
Section 54F Exemption allowed on Land Purchased Beyond 2 Years for Residential House Construction
Income Tax
Income Tax
143(1) (a) mandates issuance of notice before making adjustment: ITAT
Income Tax
Income Tax
Non-Appearance before CIT (A) due to mismanagement of state of affairs: ITAT remanded matter with cost
Income Tax
Income Tax
Delay in filing of an appeal condoned as sufficient cause shown: ITAT Kolkata
Income Tax
Income Tax
ITAT remanded the matter as assessee failed to explain holding of two PAN
Income Tax
Income Tax
Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra
Income Tax
Income Tax
