Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Receipts from offshore services doesn’t give rise to any income accruing or arising in India hence not taxable
Income Tax
Income Tax
Tax Authorities cannot step into shoes of businessmen to determine business purpose expenditure
Income Tax
Income Tax
Interest u/s. 244A to be calculated by adjusting refund amount towards interest and balance towards tax
Income Tax
Income Tax
Investment beyond six months in NABARD Bonds cannot be considered for claiming exemption u/s. 54EC
Income Tax
Income Tax
Income in case of life insurance business should be computed as per section 44 of Income Tax Act
Income Tax
Income Tax
Compensation received for hardship is capital receipt hence not taxable
Income Tax
Income Tax
Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid
Income Tax
Income Tax
AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings
Income Tax
Income Tax
No Approval U/S 151, Reassessment Quashed: ITAT Dehradun
Income Tax
Income Tax
ITAT Limits Addition to 0.05% of Gross Total for Cash Deposits in Bogus Business Activities
Income Tax
Income Tax
Limited Scrutiny not converted into complete scrutiny – ITAT dismisses Appeal
Income Tax
Income Tax
ITAT upholds deletion of section 40A(3) Addition for bonus payments
Income Tax
Income Tax
Reassessment merely because AO didn’t carried independent enquiries of confirmation from creditors unsustainable
Income Tax
Income Tax
