Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
CIT cannot direct Assessing Officer to initiate penalty proceedings
Income Tax
Income Tax
VAT Addition which was not available for Set-Off deleted by ITAT
Income Tax
Income Tax
Section 263 Revisional Jurisdiction cannot be Invoked for mere Change of Opinion
Income Tax
Income Tax
ITAT disallows 7% of the alleged bogus purchase
Income Tax
Income Tax
Compensation for sterilization of profit earning source cannot be taxed
Income Tax
Income Tax
VAT expenses on deemed import eligible for set off against VAT output
Income Tax
Income Tax
Disallowance for non-deduction of TDS should be restricted to the tune of 30%
Income Tax
Income Tax
Agricultural land situated in rural area is outside the purview of expression ‘capital asset’
Income Tax
Income Tax
No interest expense disallowance when own fund exceeds capital work-in-progress
Income Tax
Income Tax
Interest on FD/Bonds constituting business income can be included for Partners remuneration calculation
Income Tax
Income Tax
Expense on conversion of debenture bond into equity share not allllowable
Income Tax
Income Tax
No Tax on Capital Gains on Sale of Agricultural Land which is not a capital asset
Income Tax
Income Tax
AO must establish a live-link between escapement of income vis-à-vis Fresh information
Income Tax
Income Tax
