Courts: ITAT Amritsar
234 articlesIncome Tax
Income Tax
Non quote of PAN on TDS certificate issued may attract penalty u/s. 272B
Income Tax
Income Tax
S. 80-IB deduction can’t be denied for Common statutory registration, accounts or power connection
Income Tax
Income Tax
S. 194J Maintenance of hospital equipments is ‘professional service’
Income Tax
Income Tax
Development authority established with profit motive not entitled for registration u/s. 12A
Income Tax
Income Tax
CIT(A) can admit additional evidence or documents only after applying Rule 46A
Income Tax
Income Tax
Deduction u/s.80IB not available on Duty drawback and DEPB receipts
Income Tax
Income Tax
Even Best Judgment assessment cannot be made without giving opportunity of being heard has to be given to assessee
Income Tax
Income Tax
Reopening of Completed assessment, onus lies mainly on department to confront assessee with evidence
Income Tax
Income Tax
Specification of agricultural lands which fall outside scope of "capital asset"
Income Tax
Income Tax
