Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Computation of benefit of gratuity & leave encashment is to be based on definition of salary under expl. to S. 10(10)
Income Tax
Income Tax
Loss set off U/s. 70 & 71 not permissible against income disclosed during survey
Income Tax
Income Tax
Addition based on mere statement of assessee recorded u/s. 132(4) not sustainable
Income Tax
Income Tax
TDS deductible U/s. 194J on Fees to Visiting Doctors working in Professional Capacity in Hospitals
Income Tax
Income Tax
Value recorded in registered sale deed cannot be sole basis for determining FMV
Income Tax
Income Tax
Share premium cannot be stated to be commercial profits to apply deemed dividend provisions
Income Tax
Income Tax
Expenditure cannot be allowed to ‘Gurdas Mann’ merely because Payment was made through Bank
Income Tax
Income Tax
Re-assessment held to be void if AO has not analysed in detail the reasons of reopening
Income Tax
Income Tax
Construction of memorials in the memory of war heroes is charitable object
Income Tax
Income Tax
No condonation of delay, if there is negligence & inaction
Income Tax
Income Tax
Voluntary Retirement -Allowability of exemption u/s 10(10C) & rebate u/s 89
Income Tax
Income Tax
A.O. may reject Books of Account if Assessee does not furnish proper records of production
Income Tax
Income Tax
Sec. 115JB – Interest capitalised cannot be added to book profit
Income Tax
Income Tax
