Courts: ITAT Agra
258 articlesIncome Tax
Income Tax
No penalty for delay in Late Filing of TDS return supported by reasonable cause
Income Tax
Income Tax
Simply paying share application money not entitle any applicant of shares to allotment of shares
Income Tax
Income Tax
No penalty levied on Akhilesh yadav for violation of Sec. 269SS, as reasonable cause was exist
Income Tax
Income Tax
No Penalty for bona fide mistake in calculation of deduction u/s. 54F
Income Tax
Income Tax
S. 11(2) – Income Accumulation can’t be questioned if trust furnishes the purpose
Income Tax
Income Tax
Search Assessment cannot be reopened u/s. 147 on the basis of same material
Income Tax
Income Tax
CIT can refuse Registration U/s 12AA if Activities of Trust are not Charitable
Income Tax
Income Tax
Anonymous donations not to be taxed in case of wholly religious trusts
Income Tax
Income Tax
Liability to TCS arises even in the absence of written contract
Income Tax
Income Tax
Section 194C – Supervising construction work not liable to TDS
Income Tax
Income Tax
Trust having ‘medical relief’ object eligble for exemption even if they incidentally carry on a commercial activity
Income Tax
Income Tax
Interest payable on late TDS payment for delay due to Cheque clearing / Govt holiday
Income Tax
Income Tax
Resident welfare societies cannot be granted sec.12A registration
Income Tax
Income Tax
