Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Interest on deposit received by Co-Op Bank made in ordinary course of business is Business Income
Income Tax
Income Tax
No transfer as per section 47(xiii) in case land acquired by assessee company from partnership-firm succeeded by it
Income Tax
Income Tax
Aseesee can have both Trading & Investment Portfolio for Business Income & Capital Gain
Income Tax
Income Tax
Order must be passed in reasonable time in absence of prescribed statutory time limit with reference to collection of taxes
Income Tax
Income Tax
Brokerage paid by purchaser cannot be taken into account for Section 50C
Income Tax
Income Tax
Reopening of assessment after expiry of limitation period & based on change of opinion is invalid
Income Tax
Income Tax
Section 54F | Computation of holding period | Allotment date or Possession date
Income Tax
Income Tax
No set off of loss on sham and collusive transactions between sister concerns
Income Tax
Income Tax
Section 11(1)(a) Excess expenditure incurred in earlier years can be set off against income of subsequent year
Income Tax
Income Tax
Deduction U/s. 54 on Gain from Relinquishment of right in bungalow
Income Tax
Income Tax
Penalty on the grounds of retrospective amendment not justified
Income Tax
Income Tax
Section 153A: Completed assessment cannot be interfered in absence of discovery of incriminating material during search
Income Tax
Income Tax
Section 54F Deduction cannot be denied for mere non deposit of amount in bank a/c
Income Tax
Income Tax
