Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents
Income Tax
Income Tax
Section 234E late fees cannot be levied for delay due to technical error
Income Tax
Income Tax
AO cannot assume Section 153C jurisdiction in absence of incriminating documents
Income Tax
Income Tax
Car hiring charges – TDS under Section 194I Or Section 194C?
Income Tax
Income Tax
Section 271(1)(c) penalty order not sustainable if AO not mentioned specific charge
Income Tax
Income Tax
AO not expected to interfere in decision making process of assessee
Income Tax
Income Tax
ITAT allows TDS Credit on interest Income of deceased father to Assessee
Income Tax
Income Tax
Non-trading association running on mutual concept eligible to claim expenses against interest income
Income Tax
Income Tax
Reopening u/s 148 permissible in case of receipt of huge cash deposit vis-à-vis non-filing of ROI
Income Tax
Income Tax
ITAT restores appeal dismissed for want of prosecution despite 678 delays as same was due to Income Tax Practitioner’s Failure
Income Tax
Income Tax
Condonation of delay granted as order passed without knowledge of Assessee
Income Tax
Income Tax
Without change in circumstances Dept cannot take a different view on methodology of cost allocation accepted in earlier years
Income Tax
Income Tax
Section 31(1) of IBC, 2016, has overriding effect vis-à-vis Income Tax Act, 1961
Income Tax
Income Tax
