Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
Section 50C not applies to Agricultural Land
Income Tax

Income Tax
60% Depreciation Allowable on Software Licenses
Income Tax

Income Tax
Payment of interest not made towards any infraction of law is allowable u/s 37
Income Tax

Income Tax
Disallowance of sales commission expense justified as genuineness not proved
Income Tax

Income Tax
Book profit u/s. 115JB cannot be computed by including disallowance u/s 14A
Income Tax

Income Tax
Advance payment for acquisition of property – Indexation from year of payment or year of registration of purchase deed?
Income Tax

Income Tax
FTS service not taxable in India in absence of PE as FTS clause doesn’t exist in India-UAE tax treaty
Income Tax

Income Tax
Professional fee Payment to Doctors cannot be disallowed by treating as Referral Fee
Income Tax

Income Tax
Interest/Salary received by Partner from partnership Firm Assessable as Business Income
Income Tax

Income Tax
Merely not producing original bills cannot make purchase bogus
Income Tax

Income Tax
Expenditure incurred on the abandoned project allowable
Income Tax

Income Tax
Proportionate disallowance u/s 35AD justifiable as only one godown used for non-agricultural purpose
Income Tax

Income Tax
If last working day is holiday then authority can undertake compliance on next working day
Income Tax

Income Tax
