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 263 Invocation Unjustified if No Evidence of Erroneous Order
Deduction u/s. 54 admissible even when return is filed belatedly: ITAT Ahmedabad
No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
Initiation of Section 153C Proceedings Beyond Six Years Impermissible: ITAT Ahmedabad
Deduction u/s. 80IA(4)(i) allowed to sole developer for developing, operating & maintaining infrastructure facilities
ITAT allows Section 54EC exemption for investments before sale deed registration
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
Cash Accounting: TDS Credit Allowed in year the Income is Received & offered for taxation
Failure to Appear due to COVID & Fire: ITAT Remands Case to CIT(A)
Inadequate Document Verification: ITAT Remands Trust Matter to CIT(E) for Reconsideration
Section 271(1)(c) Penalty not leviable merely for making a unsustainable claim: ITAT Ahmedabad
Section 14A Disallowance Unsustainable if Incorrectness of Claim Unproven: ITAT Ahmedabad
Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad
Section 68 Addition Justified Due to Unproven Genuineness & Creditworthiness: ITAT Ahmedabad
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.
