Courts: ITAT Agra
258 articlesIncome Tax
Income Tax
Assessment cannot be reopened u/s 147 Based on Material Assessed by AO in Original Assessment
Income Tax
Income Tax
No banking facility in village- Cash Payment to Truck Driver allowable
Income Tax
Income Tax
Sec. 11 exemption cannot be denied for high salary to Doctors
Income Tax
Income Tax
Assessment based on Section 153D approval in mechanical manner without application of mind is invalid
Income Tax
Income Tax
Addition u/s 68 was justified in case failure of assessee to prove cash deposits in partnership firm by partners
Income Tax
Income Tax
Sec.145: Estimation of income should be on reasonable/Comparable basis
Income Tax
Income Tax
No addition u/s 69 of cash deposit made from own business activities
Income Tax
Income Tax
Notice u/s 148 cannot be issued for mere insufficient compliance to Letters
Income Tax
Income Tax
Proceedings u/s 148 could not be initiated for verification of sources of investment
Income Tax
Income Tax
Section 148 Notice issued for verification of information was not valid
Income Tax
Income Tax
Notice u/s 148 invalid if issued but not served properly to proper person
Income Tax
Income Tax
Cash advance against property cannot be treated as undisclosed money on mere conjectures & hypothesis
Income Tax
Income Tax
Project completion method cannot be rejected merely because ICAI guidelines prefer percentage completion method
Income Tax
Income Tax
