Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
ITAT Deletes Penalty u/s 271(1)(c) for Non-Disclosure in ITR Due to Accountant’s Ignorance
Income Tax
Income Tax
Only international and not entity level transactions covered in transfer pricing adjustment
Income Tax
Income Tax
Mere denial of claim of deduction doesn’t attract penalty u/s 271(1)(c)
Income Tax
Income Tax
Interest on deposit of surplus grants as directed by State Government cannot be treated as income
Income Tax
Income Tax
ITAT Deletes Protective Basis Addition – No Parallel Assessments Allowed
Income Tax
Income Tax
ITAT Dismisses Rectification Orders, Upholds Setting off Business Loss
Income Tax
Income Tax
Addition for cash payment to builder in succeeding AY cannot be made in AY in dispute
Income Tax
Income Tax
Carrying Forward of Excess Application of Income When Receipts Are Less to succeeding year allowed
Income Tax
Income Tax
No Disallowance for Short Deduction of TDS under Section 40(a)(ia)
Income Tax
Income Tax
Notice u/s 263 in the name of deceased person is invalid
Income Tax
Income Tax
Penalty u/s 271(1)(c) of Income Tax Act not imposable in absence of willful concealment
Income Tax
Income Tax
Addition in case of bogus purchases restricted only to the extent of profit element
Income Tax
Income Tax
Alleged Sham Transaction to avoid Capital Gain Tax: ITAT deletes Addition
Income Tax
Income Tax
