Courts: ITAT Chennai
1,520 articlesIncome Tax
Income Tax
Year from which option has been exercised u/s 80-IA(1) is to be treated as initial assessment year for purpose of section 80-IA(5)
Income Tax
Income Tax
Once data stored in electronic form, it becomes a customized electronic data which can be exported to qualify for deduction u/s 10A
Income Tax
Income Tax
If the Assessing Officer has made the assessment by making such inquiries as he deemed fit, the order cannot be termed as erroneous
Income Tax
Income Tax
Allowability of depreciation on a plant which was ready for use but not used
Income Tax
Income Tax
Once capital asset is converted into stock-in-trade provision of section 2(47) becomes irrelevant and does not apply
Income Tax
Income Tax
Section 80-IA relief has to be deducted before computing section 80-HHC relief
Income Tax
Income Tax
Allowance or deduction not made as per IT Act, 1961 will not come under sweep of section 41(1)
Income Tax
Income Tax
No disallowance u/s 43B if deduction not been claimed by the Assessee in respect of sum payable by way of tax or duty
Income Tax
Income Tax
Section 54F exemption cannot be availed if there is a house in existence on the date of transfer
Income Tax
Income Tax
