Courts: ITAT Indore
270 articlesIncome Tax
Income Tax
Section 153A Search Assessment- No addition if No incriminating material
Income Tax
Income Tax
Section 41(1) not applicable to Advance for bookings not claimed as allowance or deduction
Income Tax
Income Tax
PCIT cannot assume Section 263 jurisdiction when AO has made sufficient enquiry
Income Tax
Income Tax
No Section 40(a)(ia) disallowance if Expense was not claimed
Income Tax
Income Tax
No revision if assessment order was not prejudicial to interests of Revenue
Income Tax
Income Tax
Addition based on admission of assessee’s son during search
Income Tax
Income Tax
No TDS u/s 195 levied on Placement Services since it is Not Covered under Technical Service
Income Tax
Income Tax
No penalty for deduction of TDS at Lower Rate under wrong section
Income Tax
Income Tax
ITAT Grant 12AA Registration to Trust w.e.f. 13.8.1973
Income Tax
Income Tax
Reopening without bringing out any fresh material on record is unjustified
Income Tax
Income Tax
Deeming Fiction of Sec 50C can’t be brought into Section 54/54F Exemption
Income Tax
Income Tax
No section 271B Penalty for Not Getting Books Audited if Reasonable Cause exist
Income Tax
Income Tax
No addition for Cash payments in excess of prescribed limit as Assesse given undertaking for not claiming that expenditure
Income Tax
Income Tax
