Courts: ITAT Ahmedabad
2,451 articlesIncome Tax

Income Tax
Wealth Tax not payable on house not fit for residence or incomplete house
Income Tax

Income Tax
Assessee not bound to keep record of parties to whom cash sales made
Income Tax

Income Tax
Gain from foreign exchange fluctuation eligible for deduction u/s 80HHC
Income Tax

Income Tax
Depreciation allowable on non-compete fee paid for acquisition of non-compete rights
Income Tax

Income Tax
No HRA Exemption on Rent reimbursed to employer for rent-free accommodation
Income Tax

Income Tax
S.54 Date of commencement of construction not material for claiming deduction
Income Tax

Income Tax
Motor cars expenses unrelated to research & development is not eligible for deduction u/s.35(2AB)
Income Tax

Income Tax
Penalty cannot be levied on the basis of deeming provision
Income Tax

Income Tax
Independent legal issue is beyond scope of adjudication through cross objection u/s. 253(4)
Income Tax

Income Tax
Only Top-level Managerial Persons Exempt from Tax under DTAA with Poland
Income Tax

Income Tax
Exemption u/s 54EC on investment made before transfer not allowable
Income Tax

Income Tax
ITAT has no power to condone delay in filing rectification petition u/s. 254(2)
Income Tax

Income Tax
Section 14A disallowance applies to partner’s share of profits but not to Depreciation
Income Tax

Income Tax
