Courts: ITAT Dehradun
66 articlesIncome Tax

Income Tax
A foreign national cannot be expected to do an unfeasible task before appeal filing
Income Tax

Income Tax
Interest, being part of compensation for compulsory acquisition of agricultural land, is exempt u/s 10(37)
Income Tax

Income Tax
Principles of estoppel not apply to Income Tax proceedings
Income Tax

Income Tax
Penalty u/s. 271C not imposable on a non-taxable entity
Income Tax

Income Tax
Assessment orders passed u/s 153A quashed in absence of individual approval u/s 153D
Income Tax

Income Tax
AO cannot ignore Audit Report filed during assessment proceedings
Income Tax

Income Tax
Section 234E Late fees cannot be levied for Defaults Prior To 01.06.2015
Finance

Finance
Interest on income tax refund is not effectively connected with PE
Income Tax

Income Tax
Reassessment on the basis of change of opinion, bad-in-law
Income Tax

Income Tax
