Courts: ITAT Ahmedabad
2,450 articlesIncome Tax
Income Tax
Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68
Income Tax
Income Tax
Repayment of Own Deposit ≠ Deemed Dividend; 2(22)(e) Not Attracted
Income Tax
Income Tax
Interest on Unutilised Government Grants Exempt: ITAT Ahmedabad
Income Tax
Income Tax
Cash Sales Recorded in Books Cannot Be Added Again Under Section 68
Income Tax
Income Tax
Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
Income Tax
Income Tax
Sections 54B & 54F Deductions Reopened: ITAT Ahmedabad Remands Capital Gains Case for Fresh Adjudication
Income Tax
Income Tax
Environmental Trust’s Contractual Receipts Held Charitable: Section 11 Exemption allowed
Income Tax
Income Tax
Demonetisation Cash Deposits Taxed Due to No Business Necessity
Income Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Section 263 Upheld for Inadequate Check on Political Donations
Income Tax
Income Tax
Property Bought Using UAE Earnings Not Taxable as Unexplained
Income Tax
Income Tax
Section 263 Cannot Replace AO’s View on Reopening Issues
Income Tax
Income Tax
Old Trusts Must Get Regular U/s 12A Registration, Not Provisional
Income Tax
Income Tax
