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.
To invoke sec. 147 AO has to prove that Assessee Escaped Income
CIT (A) should discuss or decide merits of case even in ex- parte decision
In absence of contumacious conduct penalty U/s. 271C not leviable
No further addition if addition not made on re-assessment reasons
Entire amount of deposit in bank cannot be treated as unexplained
Interest Expense incurred to earn Interest Income is allowable – Section 57(iii)
Sec 153A cannot be used to re-agitate concluded assessment in absence of any incriminating material
Addition cannot be made only on the basis of a surrender simplictor
A.O should refrain from adopting double standards of accepting in remand proceedings yet challenging it at appellate forum
TDS can be recovered only if dept shows that recipient of income has not paid due taxes thereof
Extended period of limitation U/s. 153 and Us/. 267
If no additions made on grounds of reassessment, than no addition can be made on other aspects
Charity from loan taken is Not a valid reason for denying sec 12AA registration
No Disallowance for non deduction of TDS if recipient of income paid tax on the same
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.
