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.
Search Assessment cannot be reopened u/s. 147 on the basis of same material
CIT can refuse Registration U/s 12AA if Activities of Trust are not Charitable
Anonymous donations not to be taxed in case of wholly religious trusts
Liability to TCS arises even in the absence of written contract
Section 194C – Supervising construction work not liable to TDS
Trust having ‘medical relief’ object eligble for exemption even if they incidentally carry on a commercial activity
Interest payable on late TDS payment for delay due to Cheque clearing / Govt holiday
Resident welfare societies cannot be granted sec.12A registration
Exemption to Charitable institution cannot be denied on the basis of a hypothetical assumption of an event that will happen in future
Capital gain on compulsory acquisition of property already sold to builder?
Addition u/s 68 can be made for non production of lenders
Reopening Notice u/s 147 issued within Limitation Period but served after Limitation Period is valid
Income arising from sale of shares to be taxed as ‘Long term capital gain’ and not as ‘Income from other sources’
Validity of Notice u/s 148 in the name of dead person
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.
