Courts: ITAT Agra
Find latest ITAT Agra judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, penalties and other tax disputes.
Addition u/s 68 was justified in case failure of assessee to prove cash deposits in partnership firm by partners
Sec.145: Estimation of income should be on reasonable/Comparable basis
No addition u/s 69 of cash deposit made from own business activities
Notice u/s 148 cannot be issued for mere insufficient compliance to Letters
Proceedings u/s 148 could not be initiated for verification of sources of investment
Section 148 Notice issued for verification of information was not valid
Notice u/s 148 invalid if issued but not served properly to proper person
Cash advance against property cannot be treated as undisclosed money on mere conjectures & hypothesis
Project completion method cannot be rejected merely because ICAI guidelines prefer percentage completion method
CIT(E) cannot examine Income application during Trust Registration U/s. 12AA
Non service of notice U/s 148 to LRs renders Assessment null and void
S. 241(1)(c) Penalty cannot be imposed for merely for Rejection of Registration by RBI
Relief U/s. 89 available in respect of any arrear related to a Perquisite
TDS on Commission paid to NRs for services rendered outside India not become deductible for mere withdrawal of circular
ITAT Agra judgments and orders cover appeals arising under the Income-tax Act on a wide range of direct tax issues. This TaxGuru page brings together ITAT Agra case laws concerning assessments, additions, deductions, exemptions, reassessment, unexplained income, capital gains, business income, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, tax professionals and businesses can use this page to research decisions of the Income Tax Appellate Tribunal at Agra and identify precedents relevant to income-tax disputes. The collection includes recent as well as important earlier ITAT Agra decisions published on TaxGuru, providing a convenient resource for following developments in income-tax appellate jurisprudence.
