Courts: ITAT Allahabad
47 articlesIncome Tax
Income Tax
Non-availability of record is reasonable cause for failure to comply with notice u/s 142(1)
Income Tax
Income Tax
Additional Evidence cannot be accepted without complying Income Tax Rule 46A
Income Tax
Income Tax
Delay of 1473 days cannot be condoned for Illness of MD of Company
Income Tax
Income Tax
Onus to prove genuineness & creditworthiness of unexplained credit lies on assessee
Income Tax
Income Tax
No separate claim of depreciation is allowable in case of estimation of net profit
Income Tax
Income Tax
Deduction allowed for belated payment of contribution to PF/ESI, deposited before filing of ROI
Income Tax
Income Tax
ITAT confirms addition of unexplained cash deposited in bank account
Income Tax
Income Tax
Delayed employees contribution to PF/ESIC deposited before due date of filing ROI u/s 139(1) is allowed as deduction
Income Tax
Income Tax
Cost of Land Conversion from Leasehold to Freehold allowable as Improvement Cost
Income Tax
Income Tax
Addition on protective basis not justified when AO already taxed on substantive basis
Income Tax
Income Tax
Section 68 addition justified for Bogus Unexplained Creditors
Income Tax
Income Tax
Section 271(1)(b) penalty not imposable when assessee finally complied with notice(s)
Income Tax
Income Tax
If books of Accounts are rejected than estimation of Income is justified
Income Tax
Income Tax
