Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Bogus purchase, addition limited to GP Rate
Income Tax
Income Tax
Section 271(1)(c) Penalty not sustainable if specific charge not specified
Income Tax
Income Tax
Section 68 addition not sustainable if Assessee discharges primary onus by submitting sufficient documentary evidence
Income Tax
Income Tax
Interest expenditure, incurred for acquiring machinery in the course of business, is allowable u/s 37
Income Tax
Income Tax
CIT justified in disallowing depreciation on Plant & Machinery, Purchase of which was already treated as Bogus by AO
Income Tax
Income Tax
Section 12A Registration cannot be denied merely for Leasing of Developed Plots to Members
Income Tax
Income Tax
Onus lies on person who alleges untruthfulness against other persons
Income Tax
Income Tax
AO cannot estimate GP rate without rejection of books & without showing defects
Income Tax
Income Tax
Section 68 addition unsustainable if department accepted factum of repayment
Income Tax
Income Tax
No infringement of Section 40A(3) four cash payment for seeds to villagers & tribals in naxalite area
Income Tax
Income Tax
Reopening assessment under Section 148 without recording reasons is bad in law
Income Tax
Income Tax
Section 263 gets triggered only when order is erroneous & also prejudicial to interest of Revenue
Income Tax
Income Tax
Grant for Development of Coal Block/Mines under Chhattisgarh Mineral Development Fund Act towards Capital Outlays is capital receipt
Income Tax
Income Tax
