Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Penalty u/s. 271B for not getting books of accounts audited not leviable as reasonable cause shown: ITAT Jaipur
Income Tax
Income Tax
Excess stock found during survey is undeclared business income and not unexplained investment: ITAT Chandigarh
Income Tax
Income Tax
Compensation for unilaterally terminating certain obligation under agreement is business income: ITAT Mumbai
Income Tax
Income Tax
Jurisdiction assumed by AO at Mumbai invalid as assessee resided and carried profession at Bangalore: ITAT Mumbai
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
Income Tax
Income Tax
Section 143(1) Intimation Without Hearing Assessee Is Unlawful: ITAT Kolkata
Income Tax
Income Tax
ITAT Delhi allows Section 80IA deduction following rule of Consistency
Income Tax
Income Tax
If Assessee Earns Interest at Arm’s Length Rate no Transfer pricing Adjustment Needed
Income Tax
Income Tax
TP adjustment towards brand development services deleted as no contract exists between the parties: ITAT Chennai
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
AO cannot make adhoc disallowance under Section 40A(2)
Income Tax
Income Tax
If revenue is accepted based on depreciation plus markup, corresponding cost cannot be disallowed
Income Tax
Income Tax
Even if Form 10B is filed at a later stage, Section 11 exemption cannot be denied
Income Tax
Income Tax
