Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Addition without considering Submission of Assessee: ITAT directs CIT(A) to re-adjudicate
Income Tax
Income Tax
Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income
Income Tax
Income Tax
Section 144C(3) r.w.s. 144C(4) Mandate AO to Conclude Assessment within One Month if Assessee Accepts Draft Order or Fails to File Objection
Income Tax
Income Tax
Documents found in possession of any person during search is presumed belonging to such person
Income Tax
Income Tax
Bad debts written off by non-rural branches u/s. 36(1)(vii) are allowable
Income Tax
Income Tax
Upfront lease premium on lease-hold land allowable as deduction u/s. 37(1) of Income Tax Act
Income Tax
Income Tax
Commission paid to foreign agent not regarded as fees for technical services u/s. 9(1)(vii)
Income Tax
Income Tax
Addition towards inadequate reflection of stock unsustainable as assessee is only a commission agent
Income Tax
Income Tax
Ground and cargo handling services covered within infrastructure facility is entitled for deduction u/s. 80IA
Income Tax
Income Tax
Provision of technical service outside India and foreign expense on telecommunication not excludible from export turnover for section 10A
Income Tax
Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax
Income Tax
Addition u/s 69B merely based on statement without corroborative evidence unsustainable
Income Tax
Income Tax
Addition in hands of register owner of land unsustainable as sales and profit booked by real owner
Income Tax
Income Tax
