Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
No addition for interest received on behalf of GOI & deposited in consolidated fund of India
Income Tax
Income Tax
ITAT Mumbai Deletes Addition of Share Application Money – Identity, Creditworthiness & Genuineness Proved
Income Tax
Income Tax
ITAT Mumbai restricts addition to 7% of of value of bogus purchases
Income Tax
Income Tax
Unabsorbed depreciation of A.Y.s 1997-98 to 2000-01 can be carried forward and set off without any limit
Income Tax
Income Tax
Value on date of agreement is considered when date of agreement fixing consideration and date of registration of property is different
Income Tax
Income Tax
Notices on wrong email address constitutes Lack of Effective Notice & Opportunity
Income Tax
Income Tax
Denial of exemption to Non-Resident for failure to submit Tax Residency Certificate: ITAT Directs Re-Adjudication
Income Tax
Income Tax
No Section 194I TDS on rental payments below threshold limit
Income Tax
Income Tax
ALP of guarantee commission determined @0.3523% instead of 1.25%
Income Tax
Income Tax
Estimating rental value of unsold flats and notionally computing annual letting value unjustified
Income Tax
Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
Income Tax
Income Tax
Addition u/s. 2(22)(e) as deemed dividend unsustainable as debit balance was only an inadvertent error
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
