Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
Section 54F Exemption: ITAT directs CIT(A) to decide issue on Merits
No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad
Contribution to National Pension System before filing of return allowable: ITAT Ahmedabad
Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
Property improvement Expenses disallowed in absence of sufficient evidence
Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
Rejection of DCF method for valuing CCPS unjustified as it is in accordance with Rule 11UA: ITAT Ahmedabad
Order set aside as opportunity not granted to AO to examine fresh evidence relied upon by CIT(A): ITAT Ahmedabad
Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
Deduction u/s. 80P(2)(d) allowable on interest earned by Cooperative Society from deposits with Cooperative Bank: ITAT Ahmedabad
No tax on amount paid for certification services rendered by foreign entities in absence of fixed place of business in India
Agreement to sell coupled with possession constituted a valid transfer for Section 54
Guarantee fee to AE resulted into reduced interest rate hence TP adjustment unjustified: ITAT Ahmedabad
ITAT Ahmedabad judgments and orders provide an extensive source of appellate case law under the Income-tax Act. This page compiles ITAT Ahmedabad decisions dealing with assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, transfer pricing, penalties and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this dedicated page to research Tribunal precedents relevant to income-tax controversies. TaxGuru brings together recent and important earlier ITAT Ahmedabad case laws, making it easier to follow developments in direct tax jurisprudence and identify decisions relevant to assessments and appeals.
