Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Deduction U/s. 80IB cannot be denied for low electricity Consumption when majority of work is Manual
Income Tax
Income Tax
Profit exempt in Partnership cannot be taxed in Partners Account
Income Tax
Income Tax
Loose papers not giving full details are dumb documents with no evidentiary value
Income Tax
Income Tax
No Penalty when Quantum addition itself not sustained; No Statutory Obligation to follow FIFO Method for Stock Valuation
Income Tax
Income Tax
ITAT directs to establish relationship with income of expenses claimed by Parthiv Patel
Income Tax
Income Tax
Mere change of opinion not sustainable in the eyes of law in respect of reopening of the case: Hitachi Home case
Income Tax
Income Tax
Bogus capital gains from penny stocks- Off-market transactions not illegal
Income Tax
Income Tax
Interplay between Article 9 of India Netherlands DTAA & Transfer Pricing law
Income Tax
Income Tax
Set off of LTCG on sale of Land against Loss on off-market sale of shares
Income Tax
Income Tax
Provisos to S. 50C(1) inserted by FA, 2016 is retrospective & applies from 01/04/2003
Income Tax
Income Tax
Statement U/s.133A have no evidentiary value if recorded by officer not empowered to
Income Tax
Income Tax
SEZ developer eligible for deduction U/s. 80-IAB on income earned from SEZ operation & maintenance
Income Tax
Income Tax
Interest on compensation for personal disability cannot be taxed
Income Tax
Income Tax
