Courts: ITAT Ahmedabad
2,448 articlesIncome Tax
Income Tax
Payment of non-compete fees to retiring partner is revenue expense
Income Tax
Income Tax
ITAT Upholds 100% Penalty on Confirmed Additions Past-Loss Adjustment Irrelevant for 271(1)(c)- Substantial Justice for Delay, No Relief on Merits
Income Tax
Income Tax
Revised Return No Bar to Full 244A Interest Entitlement – Refund Interest to Run from 1 April 2017-up to Date of Refund Draft Issue
Income Tax
Income Tax
Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists
Income Tax
Income Tax
Notice u/s 148 Issued 20 Days Late – ITAT Applies Rajeev Bansal & Gujarat HC, Quashes Reopening as Time-Barred
Income Tax
Income Tax
AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!
Income Tax
Income Tax
PAN Cannot Override Legal Ownership- ITAT Blasts Revenue for Taxing Individual Instead of HUF/Trust
Income Tax
Income Tax
PCIT Rightly Invoked : AO Ignored Mandatory DSIR Form 3CL for R&D Deduction
Income Tax
Income Tax
ITAT Ahmedabad Restores ₹14.39 Cr Addition Case for Fresh Assessment
Income Tax
Income Tax
ITAT Slams AO for Ignoring Co-ownership – Taxing Entire Sale Proceeds of Rural Land Is Unsustainable
Income Tax
Income Tax
ITAT Ahmedabad: Reassessment Annulled as Notice u/s 148 Issued Beyond Surviving Limitation Period — Invalid under Rajeev Bansal & TOLA Framework
Income Tax
Income Tax
ITAT Ahmedabad Allows Full Sales Promotion Expense – Rejects AO’s Restriction as Arbitrary
Income Tax
Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
Income Tax
Income Tax
