Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Step-son falls within the ambit of relative for Gift – Section 56(2)
Income Tax
Income Tax
Cash Deposit in Undisclosed Bank A/c – ITAT deletes penalty as assessee declares Peak Cash as Income in Revised Return
Income Tax
Income Tax
ITAT Ahmedabad disposes 251 Appeal in one go after increase in Low Tax effect Limit
Income Tax
Income Tax
Books cannot be rejected only on the basis that qualitative and piece wise record of Diamonds not been maintained
Income Tax
Income Tax
ALP adjustment for notional interest on account of excess credit period is untenable in law
Income Tax
Income Tax
ITAT delete Addition for Low GP ratio calculated without considering Income disclosed during survey
Income Tax
Income Tax
Wrong PAN in TDS Return- Assessee cannot be penalised if system do not allow PAN correction in TDS Return
Income Tax
Income Tax
Addition cannot be made for mere failure of Assessee to furnish current address of depositors
Income Tax
Income Tax
Reopening of Assessment merely on the basis of change in opinion is invalid
Income Tax
Income Tax
Notice u/s 153C invalid if no satisfaction been recorded by Assessing Officer
Income Tax
Income Tax
Penalty Proceedings can’t be initiated without any corroborative evidence
Income Tax
Income Tax
Adjust of one block of Fixed Asset against other cannot be said to be a arithmetical mistake
Income Tax
Income Tax
CIT cannot invoke section 263 if there is no lack of inquiry by AO
Income Tax
Income Tax
