Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
No set off of loss on sham and collusive transactions between sister concerns
Section 11(1)(a) Excess expenditure incurred in earlier years can be set off against income of subsequent year
Deduction U/s. 54 on Gain from Relinquishment of right in bungalow
Penalty on the grounds of retrospective amendment not justified
Section 153A: Completed assessment cannot be interfered in absence of discovery of incriminating material during search
Section 54F Deduction cannot be denied for mere non deposit of amount in bank a/c
Claim of deduction accepted by AO despite unequivocal language of Act is erroneous U/s. 263
Leave Travel Concession not available on Foreign Travels
Only ‘mistake apparent from record’ can be rectified U/s. 254 (2)
Assessee entitled to challenge correctness of DVO’s valuation before CIT(A)
No addition made in the hands of partnership firm on account of capital contributed by partner
Retrospective amendment cannot change tax withholding liability, with retrospective effect
TDS u/s 195 on commission paid to overseas agents?
TCS not deductible if buyer declares use of goods for Manufacture
ITAT Ahmedabad judgments and orders provide an extensive source of appellate case law under the Income-tax Act. This page compiles ITAT Ahmedabad decisions dealing with assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, transfer pricing, penalties and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this dedicated page to research Tribunal precedents relevant to income-tax controversies. TaxGuru brings together recent and important earlier ITAT Ahmedabad case laws, making it easier to follow developments in direct tax jurisprudence and identify decisions relevant to assessments and appeals.
