Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
No Penalty on Trust for Bona Fide Error of claiming building construction expenses
Income Tax
Income Tax
ITAT Dismisses Appeal Due to for Absence in 33 Consecutive Hearings
Income Tax
Income Tax
Section 263 Cannot be invoked for Section 115BBE Tax Calculation Error
Income Tax
Income Tax
Section 68 Invoked: Bank Statements treated as Books of Account for Individual Assessee
Income Tax
Income Tax
No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad
Income Tax
Income Tax
ITAT deletes Bogus Purchase Additions as Purchase Legitimacy proved
Income Tax
Income Tax
Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents
Income Tax
Income Tax
Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained
Income Tax
Income Tax
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Income Tax
Income Tax
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Income Tax
Income Tax
Ex-parte dismissal of appeal without discussing merits of the case unlawful: ITAT Ahmedabad
Income Tax
Income Tax
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
Income Tax
Income Tax
Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause
Income Tax
Income Tax
