Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Addition towards unexplained cash credit deleted as AO failed to conduct independent inquiry
Income Tax
Income Tax
Non-striking on irrelevant limb u/s 271(1)(c) vitiates entire penalty proceedings
Income Tax
Income Tax
Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable
Income Tax
Income Tax
ITAT Mumbai Allows MAT Credit & Carry Forward of Capital Loss in Demerger
Income Tax
Income Tax
Bogus Purchase: ITAT Mumbai restricts profit element of purchases at 4%
Income Tax
Income Tax
Late fee u/s 234E for delayed filing of TDS return for A.Y. prior to 01.06.2015 unsustainable
Income Tax
Income Tax
Finance costs having direct nexus with business is allowable as deduction u/s 36(1)(iii)
Income Tax
Income Tax
TP adjustment deleted as rates on which power is available via Indian Energy Exchange cannot be applied
Income Tax
Income Tax
ITAT Deletes Addition of share capital & premium: AO Fails to Cite Investments Outside Books
Income Tax
Income Tax
Due Diligence Costs for Company Acquisition allowable as Revenue Expenditure
Income Tax
Income Tax
No tax on Loan Waiver for Capital Assets Acquisition under Section 28(iv): ITAT
Income Tax
Income Tax
ITAT Directs Re-adjudication for Belated Return Without Form No.10B
Income Tax
Income Tax
ITAT Upholds disallowance of registration fees/ stamp duty for non-submission of evidence
Income Tax
Income Tax
