Courts: ITAT Agra
258 articlesIncome Tax
Income Tax
Extended period of limitation U/s. 153 and Us/. 267
Income Tax
Income Tax
If no additions made on grounds of reassessment, than no addition can be made on other aspects
Income Tax
Income Tax
Charity from loan taken is Not a valid reason for denying sec 12AA registration
Income Tax
Income Tax
No Disallowance for non deduction of TDS if recipient of income paid tax on the same
Income Tax
Income Tax
Technical infirmity, is of no practical significance if additions on merits cannot be sustained
Income Tax
Income Tax
Sec 154 cannot be resorted for applying sec 115JB of Income Tax Act,1961
Income Tax
Income Tax
Quality & lavishness of construction is not incriminating material
Income Tax
Income Tax
Re-appreciation of seized material in subsequent proceedings by the AO is unjustified
Income Tax
Income Tax
Assessee entitled to adjustment of seized cash against advance tax liability
Income Tax
Income Tax
No disallowance U/s. 40(a)(i) on payment to non residents where "deduction neutrality non-discrimination" violated
Income Tax
Income Tax
Merely applicability of sec 50C will not prove escapement of Income
Income Tax
Income Tax
Services in which human intervention is not required are not covered by scope of section 9(1)(vii)
Income Tax
Income Tax
Taxation of fees for technical services u/s 9(1)(vii) & disallowance u/s 40(a)(i) for failure to deduct TDS
Income Tax
Income Tax
