Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Penalty not leviable as violation of section 269SS and 269T not justified without clear finding: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad
Income Tax
Income Tax
Addition towards interest income on fixed deposits eligible to set off against maintenance expense
Income Tax
Income Tax
Section 69A not invocable as Cash Deposit Sources duly maintained: ITAT Ahmedabad
Income Tax
Income Tax
Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148
Income Tax
Income Tax
Section 263 Revision Justified Due to AO’s Inadequate Inquiry: ITAT Ahmedabad
Income Tax
Income Tax
Failure to furnish corroborative documentary evidence proving cash sales before CIT(A): matter remanded
Income Tax
Income Tax
Section 263 Invocation Unjustified if No Evidence of Erroneous Order
Income Tax
Income Tax
Deduction u/s. 54 admissible even when return is filed belatedly: ITAT Ahmedabad
Income Tax
Income Tax
No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
Income Tax
Income Tax
Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Deduction u/s. 80IA(4)(i) allowed to sole developer for developing, operating & maintaining infrastructure facilities
Income Tax
Income Tax
ITAT allows Section 54EC exemption for investments before sale deed registration
Income Tax
Income Tax
