Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
Income Tax
Income Tax
Additions made as undisclosed foreign income and asset under BMA should not be repeated under Income Tax Act
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
Email Error Causes Non-Appearance before CIT(A): ITAT directs Fresh Adjudication
Income Tax
Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
Income Tax
Income Tax
Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
Income Tax
Income Tax
Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat
Income Tax
Income Tax
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
Income Tax
Income Tax
Section 115BBE Not Applicable to Income Business Income: ITAT Jaipur
Income Tax
Income Tax
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Income Tax
Income Tax
Addition based on unsigned, undated and unstamped sale and purchase agreement untenable
Income Tax
Income Tax
Kaccha Arahtia turnover includes only gross commission but entire TDS eligible for credit: ITAT Visakhapatnam
Income Tax
Income Tax
Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
Income Tax
Income Tax
