Courts: ITAT Raipur
321 articlesIncome Tax

Income Tax
Debatable issues cannot be adjusted by way of intimation under section 143(1)(a)
Income Tax

Income Tax
Deduction allowed for Delayed ESI/PF Employee Contribution Deposit: ITAT Raipur
Income Tax

Income Tax
ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)
Income Tax

Income Tax
Discrepancies between books & 26AS: ITAT directed A.O. to reexamine
Income Tax

Income Tax
Addition without considering Submission of Assessee: ITAT directs CIT(A) to re-adjudicate
Income Tax

Income Tax
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Income Tax

Income Tax
Disallowance u/s 57(iii) just because interest earned not equal to percentage of interest expenditure incurred unsustainable
Income Tax

Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax

Income Tax
Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
Income Tax

Income Tax
ITAT Upholds Penalty on Charitable Institution for Tax Audit Violation
Income Tax

Income Tax
‘Agreement to Sell’ Date Property Value Assessed by Stamp Valuation Authority relevant for Section 50C
Income Tax

Income Tax
Actual status of payment by each co-owner needs to be verified in terms of applicability of section 194IA
Income Tax

Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Income Tax

Income Tax
