Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Genuineness of activities of Trust cannot be looked into at the time of granting registration U/s. 12AA
Income Tax
Income Tax
Compensation for ‘loss of source of income’ is a capital receipt
Income Tax
Income Tax
Compensation for business termination resulting in Income Source Loss is Capital Receipt
Income Tax
Income Tax
Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
Income Tax
Income Tax
Bogus Capital Gain- Addition cannot be made merely on assumption that brokers may have done manipulation
Income Tax
Income Tax
Assessment u/s. 153A cannot be framed if no incriminating material found during search
Income Tax
Income Tax
A.O cannot reject books without pointing out any incorrectness in the same
Income Tax
Income Tax
TDS not payable for mere mismatch in data due to Technical Flaws
Income Tax
Income Tax
Interest cannot be disallowed without proving utilisation for non-business purposes
Income Tax
Income Tax
AO must allow benefit U/s. 54F not claimed in return but during Assessment Proceedings
Income Tax
Income Tax
Conflicting views of non-jurisdiction High Courts- Follow one in favour of Assessee
Income Tax
Income Tax
Voluntary CSR Expense allowable as business expenditure
Income Tax
Income Tax
