Courts: All ITAT
25,449 articlesIncome Tax
Income Tax
Section 271(1)(c) Penalty not leviable if explanation with documentary evidence not found to be false
Income Tax
Income Tax
Addition Unwarranted as Settlement Commission Accepted Surrendered Amount
Income Tax
Income Tax
Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
Income Tax
Income Tax
Deduction Denied for Unexplained Provision of Freight Expenditure & Labour Charges in Closing Stock
Income Tax
Income Tax
Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable
Income Tax
Income Tax
TCS Credit Given to Person in Whose hand corresponding income is assessed to tax
Income Tax
Income Tax
Unexplained Labor Credits sustained additions as Evidence of Labor & Material Payments not produced
Income Tax
Income Tax
Disallowance of net prior period expenditure debited under ‘prior period expenses’ unsustainable
Income Tax
Income Tax
Foreign travel expenditure incurred in connection with business cannot be disallowed
Income Tax
Income Tax
AO cannot reopen assessment u/s. 148 when order u/s. 245D is passed by Income Tax Settlement Commission
Income Tax
Income Tax
Addition u/s 68 towards sale of shares unsustainable as investment in shares not disputed
Income Tax
Income Tax
Rejection of Books of Accounts for Stock Format Non-Compliance is unjustified
Income Tax
Income Tax
Late fees u/s 234E is effective only from 01.06.2015
Income Tax
Income Tax
