Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Section 14A disallowance not to be added for computation of section 115JB Book Profit
Income Tax
Income Tax
Penalty cannot be imposed in every case merely because it is lawful to do so
Income Tax
Income Tax
Addition in Reassessment based on mere audit objection are not tenable
Income Tax
Income Tax
Peak Credit Theory must be considered while treating Cash Deposit as Unexplained Cash Credits
Income Tax
Income Tax
ITAT upheld disallowance for unreconciled accommodation entries
Income Tax
Income Tax
Foreign exchange gain/loss should be considered as part of operational income
Income Tax
Income Tax
ITAT allows Debit note received in Subsequent Assessment Year for difference in price
Income Tax
Income Tax
Entire sales amount cannot be taxed in the hands of assessee who acted as conduit for commission
Income Tax
Income Tax
Amount advanced in earlier year and received back in current year cannot be treated as unexplained cash credit
Income Tax
Income Tax
No Change of Opinion if facts related to deemed consideration U/s. 50C been overlooked
Income Tax
Income Tax
New issue cannot be raised by Department while filing Cross Objection
Income Tax
Income Tax
Reopening without bringing any fresh material on record is invalid
Income Tax
Income Tax
Gain from Sale of Equity share taxable as capital gain for Lack of regularity & isolated instances
Income Tax
Income Tax
