Courts: Allahabad High Court
1,539 articlesIncome Tax

Income Tax
Assessment of earlier year cannot be reopened on the basis of persuasive finding in subsequent years
Income Tax

Income Tax
Deduction u/s. 80P available on Interest earned on deposits of non-statutory liquid ratio funds
Income Tax

Income Tax
Partners Remuneration cannot be disallowed as excessive if within the limit prescribed under the Partnership deed and
Income Tax

Income Tax
Exemption u/s. 10(23C)(vi) can be claimed without applying for registration u/s. 12A
Income Tax

Income Tax
Interest on deposits of non SLR funds eligible for deduction u/s. 80P(2)(a)(i)
Income Tax

Income Tax
‘Zarda Yukta Pan Masala’ is a tobacco preparation not eligible for deduction u/s. 80I
Income Tax

Income Tax
Trust Registration cannot be denied for Non Filing of Return for Several Years
Income Tax

Income Tax
No TDS on Interest on delayed compensation / Award under Motor Vehicle Act
Income Tax

Income Tax
Two or more Assessing Officers having territorial jurisdiction in respect of same income, can exercise concurrent jurisdiction
Income Tax

Income Tax
Penalty justified if deduction claimed is not permissible & there was no debatable or contentious issue
Income Tax

Income Tax
Guarantee fee not results in asset or advantage of enduring nature
Income Tax

Income Tax
Framing of additional question of law by HC not tantamount to review of order
Income Tax

Income Tax
Dearness relief received by a retired judge is ‘profit in lieu of salary’
Income Tax

Income Tax
