Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Taxation of commission Receivable in the Accrual Year
Income Tax
Income Tax
Invalid Assumption of Jurisdiction by AO: CIT Cannot Revise Assessment Order
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Addition u/s 68 on mere presumptions and suspicion is bad in law
Income Tax
Income Tax
Brushing aside objections of assessee has rendered entire mechanism provided u/s 143(1)(a) as redundant
Income Tax
Income Tax
Addition in bogus purchase transaction reduced on pro-rata basis
Income Tax
Income Tax
ITAT order allowing EPF & ESIC employee’s contribution prior to Checkmate Services Judgment suffers from ‘apparent mistake from record’
Income Tax
Income Tax
Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
Income Tax
Income Tax
Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date
Income Tax
Income Tax
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unsustainable as advance given during normal course of business
Income Tax
Income Tax
Amount received as consequence of divorce cannot be held as unexplained cash credit u/s 68
Income Tax
Income Tax
Penalty u/s 271E leviable as reasonable cause for non-complying with section 269T not shown
Income Tax
Income Tax
