Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
Income Tax
Income Tax
ITAT allows stamp duty paid on sale by builder – Section 43CA not triggered
Income Tax
Income Tax
Matter restored because of absence of necessary verification by AO and non-cooperation by assessee
Income Tax
Income Tax
Approval granted under section 153D on ‘presumption’ basis is invalid
Income Tax
Income Tax
Partnership firm can be formed by partners represented by their respective firms
Income Tax
Income Tax
Delay in filing of an appeal cannot be condoned based on unsubstantiated claim
Income Tax
Income Tax
Charging of late TDS statement filing fees prior to 01.06.2015 is untenable
Income Tax
Income Tax
Receipt of warehousing charges taxable as business income
Income Tax
Income Tax
Section 194J not apply to services not requiring specific professional skill/expertise
Income Tax
Income Tax
Addition of unexplained cash credit unsustainable in absence of rejection of books of accounts
Income Tax
Income Tax
Section 80P Deductions otherwise disallowable cannot be disallowed U/s. 143(1)
Income Tax
Income Tax
Claim to deduction u/s 54B raised first time in appellate proceedings was allowable
Income Tax
Income Tax
Section 40A(2)(b) Disallowance not valid if AO not formed opinion on excessive or unreasonable deduction
Income Tax
Income Tax
