Courts: ITAT Amritsar
235 articlesIncome Tax
Income Tax
No addition for bogus purchases in case of lack of enquiry by AO
Income Tax
Income Tax
Exemption from tax allowable on donations to Shirmoni Gurdwara Parbandhak Committee
Income Tax
Income Tax
ITAT deletes addition in respect of bogus Purchases
Income Tax
Income Tax
Section 80-IB Converting of gold bricks, biscuits or bars, into jewellery amounts to Manufacture
Income Tax
Income Tax
No addition for mere Entry in Diary without any corroborative evidence
Income Tax
Income Tax
No Section 12A registration denial if objects were charitable & activities were genuine
Income Tax
Income Tax
Section 153A- No Addition- If no incriminating material unearthed during search
Income Tax
Income Tax
Mistake of counsel may be taken into account in condoning delay: ITAT Amritsar
Income Tax
Income Tax
No exemption U/s. 10(23C)(vi) if Educational institution not exists solely for education
Income Tax
Income Tax
Section 10(23C)(vi) Exemption cannot be denied to Assessee running school for educational purposes
Income Tax
Income Tax
Only Mistake apparent on the face of record can be rectified u/s 254
Income Tax
Income Tax
No exemption u/s 11 to charitable trust in case it was not registered u/s 12AA
Income Tax
Income Tax
No TDS u/s 194C on Simpliciter payment towards Crane hiring charges
Income Tax
Income Tax
