Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Interest from FD linked to business activities is business income: ITAT Mumbai
Income Tax
Income Tax
Right to collect toll is intangible asset & eligible for 25% depreciation: ITAT Delhi
Income Tax
Income Tax
Exemption u/s 10(38) admissible even if STT not paid on shares acquired on or after 01.10.2004: ITAT Mumbai
Income Tax
Income Tax
Tax not leviable on LTCG earned by Mauritius company on sale of share: ITAT Delhi
Income Tax
Income Tax
Inclusion of Bank & Bank Guarantee Charges for Disallowance u/s 14A Unjustified: ITAT Delhi
Income Tax
Income Tax
Section 23 of Central Act exempts Advocates Welfare Fund from income tax: ITAT Chennai
Income Tax
Income Tax
Co-op Society entitled to Deduction u/s 80P(2)(d) on Interest Income from Co-op Banks: ITAT Mumbai
Income Tax
Income Tax
Section 54: Acquisition Date Is When Possession Is Handed Over, Not Agreement Date
Income Tax
Income Tax
Immovable Property Transfer Requires Registered Deed, Not Just Possession
Income Tax
Income Tax
Penalty unsustainable as issue of claim of depreciation on non-compete fee is highly contentious: ITAT Delhi
Income Tax
Income Tax
Agreement to sell coupled with possession constituted a valid transfer for Section 54
Income Tax
Income Tax
Penalty u/s 271B confirmed as sufficient cause not shown for non-furnishing of audit report: ITAT Chennai
Income Tax
Income Tax
Mere statement of third-party not sufficient for addition of on-money sale: ITAT Chennai
Income Tax
Income Tax
