Courts: ITAT Chennai
1,561 articlesIncome Tax
Income Tax
Section 54F Exemption Based on Actual Sale Price, Not Section 50C Value: ITAT Chennai
Income Tax
Income Tax
Temporary Cash Support for Student Visa Is Not a Loan Under Section 269SS: ITAT Chennai
Income Tax
Income Tax
Section 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account
Income Tax
Income Tax
Oral Agreement with Cheque Advance Valid for Agreement Date Stamp Value: ITAT Chennai
Income Tax
Income Tax
Unregistered Agreement to Sell Does Not Bar Benefit of Section 50C Proviso: Chennai ITAT
Income Tax
Income Tax
Commission Agent Cannot Be Taxed on Entire Sale Proceeds Deposited in Bank
Income Tax
Income Tax
Entire Cash Deposits Cannot Be Taxed U/s. 69A; Peak Credit Theory to Apply: ITAT Chennai
Income Tax
Income Tax
Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Section 115BAA Benefit: ITAT Chennai
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Deposits Were Business Turnover: ITAT Chennai
Income Tax
Income Tax
Section 10(37) Exemption Allowed; Agricultural Land Held Outside Capital Asset Definition: ITAT Chennai
Income Tax
Income Tax
Goodwill Depreciation Allowed on Slump Sale Business Acquisition: ITAT Chennai
Income Tax
Income Tax
Section 56(2)(x)(b) Addition Remanded for DVO Reference Examination: ITAT Chennai
Income Tax
Income Tax
One-Time Contractor Settlement Deductible Under Section 37: ITAT Chennai
Income Tax
Income Tax
