Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
Assessee cannot be burdened with tax liability on mere assumption
Income Tax

Income Tax
No deduction U/s. 80P to Co-Operative Societies on Interest from FDRs with Banks
Income Tax

Income Tax
In absence of trust deed CIT cannot consider Trust Registration Application
Income Tax

Income Tax
Income tax withheld abroad in respect of which no foreign tax credit is admissible, cannot be allowed U/s. 37(1)
Income Tax

Income Tax
Salary to partners as per deed and Income Tax Act cannot be disallowed
Income Tax

Income Tax
TDS U/s. 195 not applicable on Payment under Secondment if same is taxable in India as Salary
Income Tax

Income Tax
Capital gains from penny stocks cannot be denied on presumption
Income Tax

Income Tax
Addition by CIT(A) without Opportunity to Assessee is invalid
Income Tax

Income Tax
Forfeited share application money is Capital Receipt and is Not Taxable
Income Tax

Income Tax
ITAT confirms addition in respect of accommodation entries by Paper/ Shell Companies
Income Tax

Income Tax
Section 40(b)(v): AO cannot compel assessee to charge interest or remuneration
Income Tax

Income Tax
No Penalty for addition due to mere non submission of supportings
Income Tax

Income Tax
Duty of AO in case of Reassessment after 4 Year of original assessment
Income Tax

Income Tax
