Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
Section 14A Disallowance Invalid Without Exempt Income: ITAT Ahmedabad
If Applicability of Section 115JB is Debatable, then Rectification Beyond Section 154 Scope
Goodwill created upon amalgamation is intangible asset eligible for Section 32 depreciation
Section 56(2)(x)(b) Addition Deleted Following ITAT’s Decision in Co-owner’s Case
Section 13(1)(b) not applies to a Religious trust with predominantly charitable objects
Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad
Sec 56(2)(x) Covers All Immovable Properties, Including Agricultural Land; AO Must Refer Disputed Valuation to DVO
Rejection of final approval u/s. 80G(5) for incorrect mentioning of clause not justifiable
Genuineness of loans not established: ITAT confirmed CIT(A) disallowing interest paid
AO should evaluate claim of exemption u/s. 54F made in compliance to notice u/s. 148
Private Discretionary Trust Created by Will Not Taxable at Maximum Marginal Rate: ITAT Ahmedabad
Section 50C addition without referring to Valuation Officer not sustainable: ITAT Ahmedabad
Cash credit addition not sustained as re-payment of loans in subsequent year accepted
Donations, CSR & Business Expenses Operate Separately; Section 80G Deduction Allowed
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.
