Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained
Income Tax
Income Tax
Trust granted one more opportunity to represent correct fact for registration u/s. 12AB of Income Tax Act
Income Tax
Income Tax
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Income Tax
Income Tax
Addition not sustained in absence of incriminating material during search: ITAT Pune
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax
Income Tax
Prepaid finance charges should be allowed in the year of payment instead of over Loan period
Income Tax
Income Tax
Ex-parte dismissal of appeal without discussing merits of the case unlawful: ITAT Ahmedabad
Income Tax
Income Tax
Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi
Income Tax
Income Tax
Scholarship for overseas study is application of income for charitable purpose in India: ITAT Mumbai
Income Tax
Income Tax
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
Income Tax
Income Tax
