Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC
Income Tax
Income Tax
ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice
Income Tax
Income Tax
Section 292BB not applies in cases where mandatory notice was not issued
Income Tax
Income Tax
Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice
Income Tax
Income Tax
Rule 128(9) is Directory, Not Mandatory: No FTC Disallowance for Delayed Form 67 Filing
Income Tax
Income Tax
Foreign Tax Credit should not be disallowed for mere late filing of Form 67
Income Tax
Income Tax
Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance of provision for leave encashment unwarranted as liability was inherited due to restructuring
Income Tax
Income Tax
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Income Tax
Income Tax
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad
Income Tax
Income Tax
Form 67 Filing Not Mandatory for FTC Claims: ITAT Delhi
Income Tax
Income Tax
Assessee Entitled to Foreign Tax Credit Despite Delay in Filing Form 67: ITAT Chandigarh
Income Tax
Income Tax
Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad
Income Tax
Income Tax
