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.
Sec 154 cannot be resorted for applying sec 115JB of Income Tax Act,1961
Quality & lavishness of construction is not incriminating material
Re-appreciation of seized material in subsequent proceedings by the AO is unjustified
Assessee entitled to adjustment of seized cash against advance tax liability
No disallowance U/s. 40(a)(i) on payment to non residents where "deduction neutrality non-discrimination" violated
Merely applicability of sec 50C will not prove escapement of Income
Services in which human intervention is not required are not covered by scope of section 9(1)(vii)
Taxation of fees for technical services u/s 9(1)(vii) & disallowance u/s 40(a)(i) for failure to deduct TDS
Maternity is a natural process and could not be termed as illness or disease
ITAT recommends action against CA for professional misconduct to ICAI
Certificate of registration as Income Tax Practitioner mandatory to appear before revenue authorities
Commission on supply of goods not allowable on failure to prove that agent was engaged for effecting sales
CIT can cancel registration of trust granted under Section 12A only wef 01.06.2010
No disallowance U/s. 40A(3) for Cash purchases made from Mandi through Kachcha Arahtia
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.
