Courts: ITAT Jabalpur
36 articlesIncome Tax
Income Tax
Conflicting judicial opinion – No adjustment U/s. 154 can be made
Income Tax
Income Tax
AO cannot refer matter to DVO without rejecting Books of Accounts
Income Tax
Income Tax
Mere Technical Approval under Section 153D without deep Verification by JCIT renders Assessment Void
Income Tax
Income Tax
Section 153A Assessment invalid if No independent application of mind by JCIT before granting section 153D approval
Income Tax
Income Tax
Service Tax paid through Banking Channel cannot be deemed as Unexplained
Income Tax
Income Tax
Sec. 68 Unexplained Credit can only be added to taxable income of AY in which it occurs
Income Tax
Income Tax
Installation, commissioning or assembling services being part of composite supply contract covered by specific article on PE of DTAA & not general article on FTS
Income Tax
Income Tax
