Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
No Fresh Assessment if Section 263 Order Quashed: ITAT Ahmedabad Rejects Rs. 7.87 Cr Addition
Investment by Husband Can’t Be Taxed in Wife’s Hands – Addition for Joint Property Deleted
Reimbursement of CAM Charges from Tenant Not Taxable as Rental Income
Finance Act 2022 Amendment Not Applicable Retrospectively to Trust’s Accumulated Funds
No addition On mere Money Declaration by Builder Without Independent Evidence
ITAT Restores Cash Deposit Case Due to Unexamined Debits & Additional Evidence
ITAT Denies 80G Exemption to Educational Trust Over Unjustified Donations to Other Trusts
Addition u/s. 68 towards unexplained cash credit not justified as cash sales already accepted as genuine
Tribunal to Assessee: No new claims in 147 or Section 154 proceedings
Receipt from surrender of Life Insurance Policy cannot be added u/s. 68 as unexplained money
Failure to file return u/s. 139(1) doesn’t constitute under-reporting within section 270A(2)(b): Penalty deleted
Section 13(1)(b) irrelevant at Section 12AB registration stage: ITAT Ahmedabad
Section 234E Fee Cannot Be Levied Without Valid TDS Deduction Liability
TDS Threshold Under 194IA Applies Per Seller: ITAT Ahmedabad
ITAT Ahmedabad judgments and orders provide an extensive source of appellate case law under the Income-tax Act. This page compiles ITAT Ahmedabad decisions dealing with assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, transfer pricing, penalties and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this dedicated page to research Tribunal precedents relevant to income-tax controversies. TaxGuru brings together recent and important earlier ITAT Ahmedabad case laws, making it easier to follow developments in direct tax jurisprudence and identify decisions relevant to assessments and appeals.
