Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Search Warrant against Members of HUF cannot be deemed to be also against HUF
Income Tax
Income Tax
Reopening Assessment doubting certain information filed in return is invalid for want of fresh tangible material
Income Tax
Income Tax
Section 14A disallowance can be made even if Interest Received is more than Interest Paid
Income Tax
Income Tax
Mere valuation report not sufficient to conclude unexplained investment by Assessee
Income Tax
Income Tax
S. 10B Approval received from STPL is proper approval for claiming deduction
Income Tax
Income Tax
Associated Enterprises of assessee cannot be taken as comparable for determining ALP as per CUP method
Income Tax
Income Tax
Consultancy services which are not of a technical nature cannot be treated as technical services
Income Tax
Income Tax
Interest on Loan taken for Machinery allowable from the date it put to use
Income Tax
Income Tax
Welfare of a particular community can also be a charitable purpose for registration u/s 12AA
Income Tax
Income Tax
Revision u/s 263 not allowed on matters which already enquired and replied in original assessment
Income Tax
Income Tax
Additions for unexplained investment based on mere DVO report not sustainable
Income Tax
Income Tax
Addition on account of stock received for Job work as unexplained stock is not permissible – ITAT
Income Tax
Income Tax
S. 69C Addition not sustainable where subsequently payment to parties made through normal banking channels
Income Tax
Income Tax
