Courts: ITAT Amritsar
235 articlesIncome Tax
Income Tax
Addition for cash deposit – ITAT directs AO to consider submission of Assessee
Income Tax
Income Tax
Reassessment invalid if Satisfaction was recorded in a mechanical manner by JCIT
Income Tax
Income Tax
Not striking off irrelevant matter vitiate penalty proceedings
Income Tax
Income Tax
Dissolution clause not mandatory for registration u/s 12A
Income Tax
Income Tax
Belated employee’s cont. to PF/ ESI made before return due date, disallowance unjustified
Income Tax
Income Tax
Non-Speaking Section 263 Revisional Order not maintainable
Income Tax
Income Tax
Disallowance of interest on loan on Plant & Machinery and Capital WIP by capitalizing it is unsustainable
Income Tax
Income Tax
Section 40A(3) disallowance cannot be made by invoking Section 154 provisions
Income Tax
Income Tax
In case of limited Scrutiny AO not expected to examine matters not referred to him
Income Tax
Income Tax
Amendment in Section 36(1)(va) and 43B by Finance Act 2021 is prospective
Income Tax
Income Tax
Section 80C disallowance: ITAT directs AO to consider submission of Assessee
Income Tax
Income Tax
No denial of section 12A registration to an educational society when no adverse inference drawn on prescribed issues
Income Tax
Income Tax
No fault of bank for non deduction of TDS relying on CA Certificate
Income Tax
Income Tax
