Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
ITAT directs Readjudication of Section 35AD deduction
Income Tax
Income Tax
Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers
Income Tax
Income Tax
Delay in appeal cannot be condoned for Vague & unsatisfactory reasons
Income Tax
Income Tax
AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified
Income Tax
Income Tax
AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
Income Tax
Income Tax
Section 263 cannot be invoked on debatable issue of taxation of Interest under Land Acquisition Act
Income Tax
Income Tax
No Section 56(2)(viib) addition for allotment of equity shares by Subsidiary to holding company at premium
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
No Section 56(2)(x)(b)(B)(ii) Addition for Valuation Difference of less than 10%
Income Tax
Income Tax
Due Date for Section 36(1)(va) Commences with wages was payable’ & not when disbursed
Income Tax
Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Income Tax
Income Tax
ITAT directs CIT(A) to Permit Assessee to Rectify Wrong Assessment Year in Form No. 35
Income Tax
Income Tax
No TDS on Sales Commission to Wholly-Owned Subsidiary under Section 40(a)(i)
Income Tax
Income Tax
