Courts: ITAT Agra
258 articlesIncome Tax

Income Tax
Non service of notice U/s 148 to LRs renders Assessment null and void
Income Tax

Income Tax
S. 241(1)(c) Penalty cannot be imposed for merely for Rejection of Registration by RBI
Income Tax

Income Tax
Relief U/s. 89 available in respect of any arrear related to a Perquisite
Income Tax

Income Tax
TDS on Commission paid to NRs for services rendered outside India not become deductible for mere withdrawal of circular
Income Tax

Income Tax
Contributions cannot be treated as Anonymous If Name & Address of Donee is Available
Income Tax

Income Tax
Registration U/s. 12AA cannot be denied for non-filing of books & vouchers
Income Tax

Income Tax
Profit / Loss from Trading in currency derivatives cannot be treated as Speculative
Income Tax

Income Tax
Validity of Notice U/s 148 after 4 years from the end of relevant A.Y. without specifying the amount of income escaping assessment
Income Tax

Income Tax
Section 234E Late Fee cannot be Levied Retrospectively
Income Tax

Income Tax
Law on dedutibility of TDS on commission paid by Indian entity to foreign agents
Income Tax

Income Tax
Approval for reopening by observing merely ‘जी हाँ मैं संतुष्ट हूँ’ is not legally tenable
Income Tax

Income Tax
Failure to provide document relied for reassessment makes reopening void
Income Tax

Income Tax
Section 50C: Tenancy on a meager rent constitutes a encumbrance on property
Income Tax

Income Tax
