Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained
Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
Proceedings u/s. 153C should be initiated based on material found at premises of another company
Ex-parte dismissal of appeal without discussing merits of the case unlawful: ITAT Ahmedabad
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause
Decision favourable to assessee will prevail in case of two contrary decision by non-jurisdictional HC
Penalty not leviable as violation of section 269SS and 269T not justified without clear finding: ITAT Ahmedabad
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad
Addition towards interest income on fixed deposits eligible to set off against maintenance expense
Section 69A not invocable as Cash Deposit Sources duly maintained: ITAT Ahmedabad
Prima Facie Belief Required with Tangible Material Showing Income Escaped Assessment- Section 147/148
Section 263 Revision Justified Due to AO’s Inadequate Inquiry: ITAT Ahmedabad
Failure to furnish corroborative documentary evidence proving cash sales before CIT(A): matter remanded
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.
