Courts: ITAT Amritsar
234 articlesIncome Tax
Income Tax
Denial of deduction u/s 11 for non-filing of Form No. 10B is unjustifiable
Income Tax
Income Tax
Addition merely based on statement without confronting incriminating material has no evidentiary value
Income Tax
Income Tax
Delay of 9 years condoned on reasonable cause of non-receipt of intimation
Income Tax
Income Tax
Revision by PCIT was justified as there was no lack of investigation by AO
Income Tax
Income Tax
Mere typographical mistake without independent evidence doesn’t amount to unexplained money
Income Tax
Income Tax
Penalty u/s 271B levied for non-furnishing of audit report without reasonable cause
Income Tax
Income Tax
Provisions of section 115BBE not applicable where surrender is made to cover any discrepancy
Income Tax
Income Tax
Provisions of section 68 inapplicable in absence of maintenance of any books of accounts
Income Tax
Income Tax
Section 68 not empower AO to make addition of sundry debtors/ advance to growers
Income Tax
Income Tax
Not intentional or mala fide delay in filing of an appeal is condonable
Income Tax
Income Tax
TDS credit denial merely because the same is in the name of deceased person unsustainable
Income Tax
Income Tax
Reflection of business loss in column bad & doubtful in ITR doesn’t affect its allowability
Income Tax
Income Tax
No section 69A addition for sales already admitted as revenue receipt
Income Tax
Income Tax
