Courts: ITAT Chennai
1,520 articlesIncome Tax
Income Tax
Carry forward of MAT credit for how many years if there is contradiction between statutory provisions and circular issued
Income Tax
Income Tax
In the case of remittances by banking channel the onus on the assessee U/s. 69 stands discharged, and therefore, section 5(2)(b) does not apply
Income Tax
Income Tax
Tribunal can set aside the order of CIT Appeal only after considering the evidence and material on record
Income Tax
Income Tax
Amount excluded from export turnover should also be excluded from total turnover for purposes of sections 10A or 10B of IT Act, 1961
Income Tax
Income Tax
Provisions of S.40 cannot be invoked where the income is to be computed U/s.42 of the Act
Income Tax
Income Tax
‘Non-compete right’ acquired by an assessee is eligible for depreciation under clause (ii) of section 32(1) of IT Act
Income Tax
Income Tax
Payment for non-compete right is not an intangible asset eligible for depreciation
Income Tax
Income Tax
Allowability of depreciation on non-compete fee u/s. 32 of the Income Tax Act, 1961
Income Tax
Income Tax
Merely because some optical fibre lines or connection lines have been laid, the road cannot get converted into a plant
Income Tax
Income Tax
