Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
Addition towards bogus capital gain unjustified as involvement in price rigging not proved
Income Tax

Income Tax
Deduction u/s 80IA(4) of Income Tax Act available to developer of infrastructure facility
Income Tax

Income Tax
Receipt of government grant in lieu of Financial Restructuring Plant not to be reduced from capital assets
Income Tax

Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax

Income Tax
ITAT Directs Re-adjudication for 12AB Registration Denial
Income Tax

Income Tax
Income from Nursery Activities Deemed Agricultural, Not Business Income: ITAT
Income Tax

Income Tax
When freight charges were part and parcel of purchase of goods, TDS u/s 194C will not apply
Income Tax

Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax

Income Tax
Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
Income Tax

Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Income Tax

Income Tax
Weighted deduction available on all expenditure incurred on in-house research & development facility
Income Tax

Income Tax
Initiation of proceedings u/s 147 based on typographical error unsustainable
Income Tax

Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax

Income Tax
