Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
Trademark registration expenditure is revenue expenditure
Income Tax

Income Tax
TDS not deductible on freight charges if PAN of Company provided for its proprietary concern
Income Tax

Income Tax
Section 10(37) applicable to acquisition of agricultural land by Government
Income Tax

Income Tax
TDS provisions not applicable to late fee and service tax
Income Tax

Income Tax
No addition on basis of assessee debited service tax in P& L account however not credited receipts in its books.
Income Tax

Income Tax
No section 271(1)(c) penalty for Mere Disallowance of section 54F Claim
Income Tax

Income Tax
Addition for cash deposit not tenable when Assessee duly explained the source
Income Tax

Income Tax
No section 271B penalty if Assessee could not maintain books of accounts
Income Tax

Income Tax
Section 271(1)(c) Penalty not sustainable if failure in Disclosure of Income was unintentional
Income Tax

Income Tax
Claims not part of resolution plan, shall stand extinguished
Income Tax

Income Tax
Foreign Exchange Fluctuation in Current Assets & Liabilities allowable
Income Tax

Income Tax
Validity of Satisfaction to reopen Assessment recorded with one word “Yes”
Income Tax

Income Tax
Filing of paper appeal instead of e-Appeal is technical breach- ITAT direct CIT(A) to dispose such appeal on merits
Income Tax

Income Tax
