Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Section 271D penalty imposable on failure to prove non-contravention of section 269SS
Income Tax
Income Tax
Penalty imposable for Bogus Claim of Short Term Capital Loss
Income Tax
Income Tax
No invocation of sec 68 if assessee filed ITR u/s 44AD without maintaining books of account
Income Tax
Income Tax
Section 11(2) deduction cannot be disallowed by 143(1)(a) adjustment
Income Tax
Income Tax
No addition on account of capital gain in case of a null and void transfer
Income Tax
Income Tax
Application for condonation of delay cannot be rejected without assigning any specific reasons
Income Tax
Income Tax
Depreciation on securities Available for Sale (AFS) is allowable claim
Income Tax
Income Tax
Reopening of assessment based on wrong & non-existent premises was bad in law
Income Tax
Income Tax
ITA allows withdrawal of appeal as appellant decide to avail benefit of VSV Scheme
Income Tax
Income Tax
ITAT deletes arbitrary & highly immaterial addition for undervaluation of stock
Income Tax
Income Tax
CIT cannot invoke revisionary powers to impose his own understanding of extent of inquiry
Income Tax
Income Tax
No Section 40(a)(ia) disallowance when TDS been deducted & paid before due date of filing of return
Income Tax
Income Tax
Interest already taxed cannot be taxed again for TDS deduction
Income Tax
Income Tax
