Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
AO cannot invoke Section 68 merely for Unsatisfactory Explanation from Assessee
Income Tax

Income Tax
Reopening to seek Investigation of facts is not permissible
Income Tax

Income Tax
Foreign Currency Forward Contract loss for foreign currency liability allowable
Income Tax

Income Tax
Disallowance for Advancement of interest-free loan for non-business purpose out of mixed funds
Income Tax

Income Tax
Capital Loss cannot be treated as Bogus merely for unusual rise/ fall in price of Shares
Income Tax

Income Tax
Depreciation on multi-functional printer with xerox Feature
Income Tax

Income Tax
Section 35D applies to expenses incurred wholly & exclusively for amalgamation or demerger of an undertaking
Income Tax

Income Tax
No addition for depreciation on stock exchange membership card
Income Tax

Income Tax
Section 194H TDS not applicable on Expense on providing travel, accommodation to stockists, dealers & field staff by Pharma Companies
Income Tax

Income Tax
No addition if No incriminating material found during search in respect of Unabated assessment
Income Tax

Income Tax
Complemented Assessment cannot be reopened U/s. 147/148 on Borrowed Satisfaction
Income Tax

Income Tax
Section 147/148 proceedings on mere investigation wing information was not valid
Income Tax

Income Tax
Section 68 Addition for share capital/premium invalid if opportunity of cross-examination of witness not given
Income Tax

Income Tax
