Courts: ITAT Agra
258 articlesIncome Tax
Income Tax
Capital gain on compulsory acquisition of property already sold to builder?
Income Tax
Income Tax
Addition u/s 68 can be made for non production of lenders
Income Tax
Income Tax
Reopening Notice u/s 147 issued within Limitation Period but served after Limitation Period is valid
Income Tax
Income Tax
Income arising from sale of shares to be taxed as ‘Long term capital gain’ and not as ‘Income from other sources’
Income Tax
Income Tax
Validity of Notice u/s 148 in the name of dead person
Income Tax
Income Tax
In respect of undisclosed income, burden is on department to establish that alleged receipt is income from undisclosed sources
Income Tax
Income Tax
If there is lack of enquiry on part of A.O., provisions of section 263 can be applied
Income Tax
Income Tax
An order can’t be treated erroneous simply because Assessing officer in his order not made elaborate discussion with reference to his satisfaction
Income Tax
Income Tax
Prerequisites for issue of valid notice for reopening of assessment under the Income Tax Act, 1961
Income Tax
Income Tax
When a part of the surrender can be accepted on proper explanation the rest can also be allowed to be explained
Income Tax
Income Tax
Validity of notice u/s. 148 of the IT Act, 1961 by affixture when no material on record to show effort made by AO
Income Tax
Income Tax
Addition can not be made merely on the basis of assumption
Income Tax
Income Tax
Genuineness of a gift transaction depend on immediate source of gift
Income Tax
Income Tax
