Courts: All ITAT
25,442 articlesIncome Tax
Income Tax
Audit report filing in Form 10CCB before due date for filing of return of income u/s 139(1) is not mandatory
Income Tax
Income Tax
Illogical to Treat Sales as Bogus When Purchases & Stock are Deemed Genuine
Income Tax
Income Tax
If No Addition Based on Reopening Reasons, Other additions Unsustainable
Income Tax
Income Tax
ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors
Income Tax
Income Tax
Transfer pricing study selecting AE as tested party duly acceptable: ITAT Mumbai
Income Tax
Income Tax
Issuance of Letter of Comfort to banker of AE doesn’t constitute international transaction u/s. 92B: ITAT Mumbai
Income Tax
Income Tax
Revision u/s 263 justified as consistency not followed in treatment of foreign exchange gain/loss: ITAT Hyderabad
Income Tax
Income Tax
Denial of exemption u/s. 54 due to mistake committed by developer unjustified: ITAT Mumbai
Income Tax
Income Tax
Jurisdiction u/s 153C assumed based on satisfaction note date when date of handing over of material unavailable: ITAT Delhi
Income Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Income Tax
Income Tax
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
Income Tax
Income Tax
ITAT deletes estimated addition for alleged payment of margin monies
Income Tax
Income Tax
Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi
Income Tax
Income Tax
