Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Section 271B penalty notice after 30 months of completion of assessment is not sustainable
Income Tax
Income Tax
ITAT deletes addition for Share Application Money from Kolkata based companies
Income Tax
Income Tax
ITAT deletes Entire Additions on account of alleged Bogus Purchases & Bogus Sales
Income Tax
Income Tax
Addition u/s 68 of duly accounted cash sales is unjustified
Income Tax
Income Tax
Ad-hoc disallowance in arbitrary manner not justified
Income Tax
Income Tax
Ad-hoc disallowance without specifying vouchers & reasons not allowed
Income Tax
Income Tax
No section 40(a)(ia) disallowance for shortfall in TDS due to difference of opinion
Income Tax
Income Tax
Interest expense on unsecured loans raised for earning interest allowable u/s. 57(iii)
Income Tax
Income Tax
CIT cannot summarily dismiss Appeal for Non-Prosecution
Income Tax
Income Tax
Section 271B penalty proceedings after 30 months of completion of assessment is barred by limitation
Income Tax
Income Tax
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Income Tax
Income Tax
Amendment to Section 36(1)(Va) vide Finance Act, 2021 is Prospective
Income Tax
Income Tax
No section 194H TDS on discounts on transfer of pre-paid SIM cards/talk time
Income Tax
Income Tax
