Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Section 11(2) not mandate a limitation for filing notice of accumulation in Form No. 10
Income Tax
Income Tax
Cash found short cannot be treated as income of assessee
Income Tax
Income Tax
Section 80IA(4) deduction eligible on developing / providing Lift Irrigation Scheme/ Lift Water Supply Scheme
Income Tax
Income Tax
Additional claim can be made before ITAT despite no such claim in Return of Income
Income Tax
Income Tax
Expenditure on Club membership fees for business allowable
Income Tax
Income Tax
Section 11 exemption cannot be withdrawn merely for profit from certain incidental or ancillary activities of the trust
Income Tax
Income Tax
Undisclosed Business Income not taxable under Section 115BBE r.w. Section 68 & 69
Income Tax
Income Tax
Section 44AD not obligates assessee to maintain books of account
Income Tax
Income Tax
Section 11 exemption for accumulation cannot be denied for non-filing of Form No. 10
Income Tax
Income Tax
IDC receipts for State Government cannot be taxed in the Hands of Assessee
Income Tax
Income Tax
Section 2(22)(e) Deeming fiction cannot be applied on mere suspicion
Income Tax
Income Tax
Books cannot be rejected for mere non-Maintenance of Stock Register or for adoption of incorrect method of stock valuation
Income Tax
Income Tax
No Disallowance U/s. 40(a)(ia) if retainer-ship expense shown by recipient in their return
Income Tax
Income Tax
