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.
Contributions cannot be treated as Anonymous If Name & Address of Donee is Available
Registration U/s. 12AA cannot be denied for non-filing of books & vouchers
Profit / Loss from Trading in currency derivatives cannot be treated as Speculative
Validity of Notice U/s 148 after 4 years from the end of relevant A.Y. without specifying the amount of income escaping assessment
Section 234E Late Fee cannot be Levied Retrospectively
Law on dedutibility of TDS on commission paid by Indian entity to foreign agents
Approval for reopening by observing merely ‘जी हाँ मैं संतुष्ट हूँ’ is not legally tenable
Failure to provide document relied for reassessment makes reopening void
Section 50C: Tenancy on a meager rent constitutes a encumbrance on property
Addition made U/s. 153A merely on the basis of bank pass book are not sustainable
Addition u/s 68 merely on the basis of Bank Passbook not sustainable
ITAT show follow view favouring assesse in case of Two Conflicting views of Non-Jurisdictional HCs
Penalty U/s. 271C cannot be imposed for updation error in software
Concealment of income & furnishing of inaccurate particulars are distinct and separate charge
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.
