Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Addition u/s 68 without cogent material is unsustainable
Income Tax
Income Tax
Non-dealing with alternative claim cannot be reason for revisionary jurisdiction u/s 263
Income Tax
Income Tax
Depreciation on windmill turbine available in year it is put to use
Income Tax
Income Tax
Right to make copy of software would constitute ‘Royalty’ TDS deductible u/s 195
Income Tax
Income Tax
Non-voluntary donations are not eligible for deduction u/s 11(1)(d) of the Income tax Act
Income Tax
Income Tax
Denial of exemption u/s 54F for mere technical default is unjustified
Income Tax
Income Tax
No penalty for addition under section 56(2)(x) due to deeming fiction
Income Tax
Income Tax
Premium on forward exchange contract deductible as revenue expenditure
Income Tax
Income Tax
Section 80P(2)(a)(i) deduction eligible to Co-operative Society on interest from members
Income Tax
Income Tax
Deduction with respect to provisions made against trade debtors
Income Tax
Income Tax
ITAT allows deduction for provision of doubtful debts
Income Tax
Income Tax
ITAT disallows Bad Debt written off as Assessee fails to furnish information about subsequent recovery
Income Tax
Income Tax
No disallowance u/s 40(a)(ia) if recipient offered payment made by assessee as income – ITAT remands matter back to AO
Income Tax
Income Tax
