Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Books cannot be rejected without verifying, merely on the ground that its afterthought of the Assessee
Income Tax
Income Tax
If once income is already assessed by AO u/s. 44AE no separate addition to income can be made
Income Tax
Income Tax
Allowability of deduction U/s. 80IB(10) on construction of units more than the permitted
Income Tax
Income Tax
No disallowance of Interest if assessee has own fund more than interest free advance
Income Tax
Income Tax
Retention Money taxable when right to receive accrues not on mere billing
Income Tax
Income Tax
Depreciation on Goodwill is Allowed or not?
Income Tax
Income Tax
Will Tax Residency Certificate [TRC] be sufficient ? May not be?
Income Tax
Income Tax
Disallowance of bad debts in case of running account with the party is justified
Income Tax
Income Tax
Penalty imposed not sustainable if Quantum Assessment itself quashed
Income Tax
Income Tax
Carry forward of additional depreciation and allowability
Income Tax
Income Tax
Sec 50C(2) Mandates reference to DVO for ascertaining fair market value of property
Income Tax
Income Tax
Transfer Pricing- Foreign entity can be taken as a tested party for comparison
Income Tax
Income Tax
Principle of law apparent is real onus is on the person who alleges that apparent is not real
Income Tax
Income Tax
