Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Mere error would not confer jurisdiction to exercise revisional power U/s. 263
Income Tax
Income Tax
Penalty u/s 271AAA not justified, if A.O. makes assessment on actual income disclosed u/s 132(4)
Income Tax
Income Tax
Onus to prove Third party documents found during search is on department
Income Tax
Income Tax
Provisions of Rule 8D applicable from A.Y. 2008-09 and is not retrospective
Income Tax
Income Tax
S. 80IB(10) Deduction allowed on additional business income declared post search
Income Tax
Income Tax
Deduction u/s 80IA(4) cannot be disallowed, merely on the ground that assessee is not the owner of infrastructure facilities
Income Tax
Income Tax
Ownership of land is not a pre-condition for deduction u/s 80 IB (10)
Income Tax
Income Tax
Sale consideration taxable in the year in which sale transaction Completes
Service Tax
Service Tax
Packaging services cannot be considered to be availed directly or indirectly in maintaining/protection of Trade Mark
Income Tax
Income Tax
Commercial / Industrial properties cannot be assessed to Wealth tax
Income Tax
Income Tax
271(1)(c) : Penalty can be imposed on undisclosed bank accounts based on peak credits theory
Income Tax
Income Tax
14A : No disallowance of expenditure can be made on estimate basis against exempt income
Income Tax
Income Tax
Expense cannot be held unproved, un-genuine and bogus sham for merely because it remain unpaid on B/s Date
Income Tax
Income Tax
