Courts: ITAT Ahmedabad
2,451 articlesIncome Tax
Income Tax
Non-finalized Documents found on third-party premises without independent corroboration cannot justify additions
Income Tax
Income Tax
No Section 68 addition when identity, creditworthiness & genuineness of investors established
Income Tax
Income Tax
Loss on Government Securities Sale & Depreciation: ITAT allows Bank’s Claim
Income Tax
Income Tax
ITAT upholds disallowance of expenses on gifts, travel facilities & sponsorships for doctors
Income Tax
Income Tax
Section 154 Rectification Time Limit Begins Upon Assessee’s Receipt of Order
Income Tax
Income Tax
Rejection of Section 80G Grant for Procedural Lapse Unacceptable: ITAT Ahmedabad
Income Tax
Income Tax
CIT(A) Can’t Delete Disallowance Solely on Taxpayer’s Claims without dealing with AO’s Findings
Income Tax
Income Tax
Consider Volume Discount & Geographic Price Variation in TP Adjustment: ITAT Ahmedabad
Income Tax
Income Tax
Ahmedabad ITAT Clarifies Letter of Credit vs. Bank Guarantee in Transfer Pricing Dispute
Income Tax
Income Tax
Interest Allowable Despite Lower Rates on Loan Given Than Loan Taken
Income Tax
Income Tax
Section 40A(2)(b) cannot be invoked if no excessive or unreasonable payment
Income Tax
Income Tax
Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit
Income Tax
Income Tax
Expenses Cannot Be Disallowed Without Assessee’s Claim in the Relevant Year
Income Tax
Income Tax
