Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
Income Tax
Income Tax
Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Evidence reconciling discrepancy in 26AS and books not submitted before CIT(A) hence matter remanded
Income Tax
Income Tax
Selling of agricultural land to non-agriculturist remains agricultural land only and could not be classified as Capital Assets
Income Tax
Income Tax
Tribunal not empowered to recall or review its own order: ITAT Hyderabad
Income Tax
Income Tax
Expenditure on abandoned software project allowable as revenue in nature: ITAT Ahmedabad
Income Tax
Income Tax
Holding company can rework value of investment held in subsidiary company: ITAT Delhi
Income Tax
Income Tax
Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai
Income Tax
Income Tax
Part refund amount to be first adjusted towards outstanding interest: ITAT Mumbai
Income Tax
Income Tax
Additional interest u/s. 244A(1A) for delay in granting refund is effective from 01.06.2016: ITAT Ahmedabad
Income Tax
Income Tax
Penalty u/s. 271(1)(c) imposable as deduction claimed by furnishing inaccurate particulars: ITAT Ahmedabad
Income Tax
Income Tax
Accommodation entries in nature of bogus unsecured loans added as unexplained u/s. 68: ITAT Mumbai
Income Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
Income Tax
Income Tax
