Courts: ITAT Amritsar
234 articlesIncome Tax
Income Tax
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Income Tax
Income Tax
Invalid section 153A notice: ITAT dismisses Assessment Order
Income Tax
Income Tax
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Income Tax
Income Tax
Section 154 cannot be invoked to levying of fee u/s 234E
Income Tax
Income Tax
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Income Tax
Income Tax
Processing rectification application u/s 154 without giving reasonable opportunity is unsustainable
Income Tax
Income Tax
Time limit extendable in case of non-cooperation during conduct of special audit
Income Tax
Income Tax
Trust registration rejection: ITAT orders Reconsideration & fair hearing
Income Tax
Income Tax
Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable
Income Tax
Income Tax
ITAT Deletes Penalties for Improper Procedure in Income Tax Notice Issuance
Income Tax
Income Tax
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Income Tax
Income Tax
Highseas Sale is non-speculative transaction as there is proper delivery of goods
Income Tax
Income Tax
Addition for cash deposited in Bank: ITAT Remits the Case for Further Adjudication
Income Tax
Income Tax
