Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Section 271(1)(c) penalty not leviable when AO levied penalty under both charges
Income Tax
Income Tax
Reassessment valid as AO formed prima facie opinion for escapement of income
Income Tax
Income Tax
No section 263 Proceedings for related party transaction excluded from definition of specified domestic transaction
Income Tax
Income Tax
No addition for mere under-invoicing of sales to sister concern
Income Tax
Income Tax
‘Deemed Dividend’ provisions not applicable if Advances were given to Shareholder for Business Purpose
Income Tax
Income Tax
No Section 41(1) addition for unexplained purchases if amount shown as payable in balance sheet
Income Tax
Income Tax
Income assessed by CPC, Bangalore cannot be taken as returned income
Income Tax
Income Tax
TDS not Deductible on issue of Mobile Recharge Vouchers
Income Tax
Income Tax
Appellate Authority can exercise Power under Rule 46A suo-motu without any application from any of contesting party
Income Tax
Income Tax
Repayment of Loans Mitigates Invocation of Section 68 When Genuineness Proved
Income Tax
Income Tax
Section 54F deduction allowable on amount deposited within extended time limit of filing of return U/s. 139(4)
Finance
Finance
Section 56(2)(viib) not applies to share issue at face value to Shareholders under Amalgamation Scheme
Income Tax
Income Tax
No Section 153C addition in case no incriminating material found
Income Tax
Income Tax
