Courts: ITAT Amritsar
235 articlesIncome Tax

Income Tax
Partners not liable to pay tax on remuneration on which tax already paid by firm
Income Tax

Income Tax
Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT
Income Tax

Income Tax
AO cannot calculate cost of acquisition on the basis of his own assumption
Income Tax

Income Tax
Addition of income not connected with recorded reasons for reassessment proceedings is erred in law
Income Tax

Income Tax
Cash Deposit & withdrawals of equal amounts – ITAT allows telescoping benefit
Income Tax

Income Tax
Cash deposits to show higher income for VISA – ITAT restricts addition to Peak Credit
Income Tax

Income Tax
No TDS on discount on Sale of Prepaid SIM Card to Distributors
Income Tax

Income Tax
Time barred Section 115JB effect cannot be given by way of appeal effect
Income Tax

Income Tax
Usurpation of jurisdiction by AO to reopen assessment is legally untenable
Income Tax

Income Tax
Assessment based on notice issued by non jurisdictional AO is bad in law
Income Tax

Income Tax
Reopening for cash deposit valid if assessee not offers any explanation
Income Tax

Income Tax
Material evidences washed away due to Flood – ITAT deletes addition
Income Tax

Income Tax
ITAT deletes ad-hoc disallowances made without specifying non available vouchers
Income Tax

Income Tax
