Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
No addition u/s 41(1) merely because some liabilities are outstanding at year end
Income Tax

Income Tax
Blood bank is not a hospital & not entitled to exemption U/s. 11
Income Tax

Income Tax
Judgment of jurisdictional High Court not binding if there is a later contrary judgment of non-jurisdictional HC
Income Tax

Income Tax
Selling some product at a profit ipso facto hit proviso to section 2(15)
Income Tax

Income Tax
HRA exemption allowable on Rent Paid to wife
Income Tax

Income Tax
Sale and Lease Transactions by Banks are Valid and eligible for depreciation
Income Tax

Income Tax
No Section 14A / Rule 8D Disallowance of Interest If Income Exceeds Expenditure
Income Tax

Income Tax
S. 194C No TDS on Transport Charges in absence of Agreement with Transporter
Income Tax

Income Tax
If AO says that assessee not maintained books of account than there is no question of producing the same by the assessee
Income Tax

Income Tax
Value adopted by assessee cannot be substituted by A.O. merely on the basis of general inquiries
Income Tax

Income Tax
No Sec.14A disallowance if assessee is dealer of shares and securities
Income Tax

Income Tax
AO must record Requisite satisfaction of person searched to assume jurisdiction u/s 158BD
Income Tax

Income Tax
TDS not to be be deducted on expenditure on which assessee has paid FBT
Income Tax

Income Tax
