Courts: ITAT Indore
270 articlesIncome Tax
Income Tax
Purchase cannot become non-genuine for mere payment after 9 months
Income Tax
Income Tax
ITAT deletes Addition on account of notional interest on interest free advance
Income Tax
Income Tax
CBDT instructions on seizure of jewellery and ornaments are discretionary
Income Tax
Income Tax
No penalty for disclosure of agricultural income from Ancestral Property in HUF
Income Tax
Income Tax
When no interest is received same cannot be taxed on hypothetical basis
Income Tax
Income Tax
Assessment cannot be reopened on expiry of period of limitation prescribed u/s 149(2)
Income Tax
Income Tax
Appraisal report cannot substitute requirement of recording of satisfaction in case of persons searched
Income Tax
Income Tax
Demand for short TDS deduction due to wrong quoting of PAN not sustainable if mistake of quoting wrong PAN rectified in revised TDS return
Income Tax
Income Tax
ITAT explains taxation of real estate construction contracts (AS-7 & AS-9)
Income Tax
Income Tax
No Penalty on claim of Provision for Doubtful Debts
Income Tax
Income Tax
Deemed dividend applies only where there is ‘actual payment’ & not on transaction in kind
Income Tax
Income Tax
Disallowance U/s. 40A(2)(b) on account of Interest @ 18% – Held not excessive
Income Tax
Income Tax
In respect of Shortage of stock during survey only profit element can be added to Income of the Assessee
Income Tax
Income Tax
