Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
ITAT rules on taxpayer’s option to choose initial year for claiming tax holiday for telecommunication services
Income Tax
Income Tax
S. 153A order void if s. 132 search warrant in improper status. Assessee can retract admission of undisclosed income
Income Tax
Income Tax
Deferred revenue expenditure allowable entirety in the year in which it was incurred
Income Tax
Income Tax
Section 80-1A(2) benefit available to telecommunication services undertaking for 10 consecutive years from the year of exercise of option
Income Tax
Income Tax
S.271(1)(b) Penalty not for mere technical non-compliance but for actual or habitual defaulters
Income Tax
Income Tax
Bank interest is not eligible for deduction U/s. 80-IB/80HHC
Income Tax
Income Tax
If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature
Income Tax
Income Tax
In penalty proceedings, assessee can always show that finding recorded in quantum proceedings is neither reliable nor sufficient to impose penalty
Income Tax
Income Tax
Section 176(3A) applicable only when there is a discontinuance of business
Income Tax
Income Tax
S. 41(1) applies only to trading liability not to other types of liabilities
Income Tax
Income Tax
Donation made for business purpose is allowable expenditure
Income Tax
Income Tax
Burden to determine "actual cost" of assets in accordance with law is on Assessing officer
Income Tax
Income Tax
If condition laid down under Section 80IA(10) are not satisfied that Sub Section cannot be invoked and no disallowance of deduction can be made
Income Tax
Income Tax
