Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
No disallowance of interest when Interest-free advances been made out of interest-free funds
Income Tax
Income Tax
ITAT quashes section 147 proceeding as approval was granted by JCIT without verifying recorded reasons
Income Tax
Income Tax
Addition for difference in form 26AS due to service tax is not sustainable
Income Tax
Income Tax
Section 43B not applicable to provision for Mining Closure Fund
Income Tax
Income Tax
Income from Leasing of Multiplex is Business Income
Income Tax
Income Tax
ITAT Condones Delay in filing Appeal due to Professional Lapse of Tax Consultant
Income Tax
Income Tax
Proceedings u/s 153C untenable as material seized during third party search not proved as belonging to assessee
Income Tax
Income Tax
Advertisement expense towards creation of brand image is revenue in nature
Income Tax
Income Tax
Disallowance of loss on share unsustainable as evidences duly submitted
Income Tax
Income Tax
Disallowance of entire bogus purchase unjustified as corresponding sale of finished product taxed
Income Tax
Income Tax
Sanction from Joint Commission for reopening of assessment beyond four years is bad in law
Income Tax
Income Tax
Contention of assessee not acceptable merely because books are certified by Auditor
Income Tax
Income Tax
Reopening untenable as no nexus between material and belief of AO of escapement of income
Income Tax
Income Tax
