Courts: ITAT Rajkot
239 articlesIncome Tax
Income Tax
Inadvertent mistake committed while filing return cannot take away rights of assessee
Income Tax
Income Tax
Addition towards notional income on advance deleted in absence of specific provision
Income Tax
Income Tax
If appeal is pending before CIT (A), exercise of section 263 jurisdiction by PCIT would be barred
Income Tax
Income Tax
No penalty for non-getting account audited under bona fide belief based on ICAI Guidance Note on tax audit
Income Tax
Income Tax
No section 271(1)(c) penalty for income offered for taxation by filing revised return
Income Tax
Income Tax
ITAT deletes section 271(1)(b) penalty for inadequate time to reply & disputes between Partners
Income Tax
Income Tax
Section 80-IA deduction not allowable if not claimed in return of Income
Income Tax
Income Tax
Section 263 SCN not justified in absence of specific finding of PCIT with respect to enquiries
Income Tax
Income Tax
ITAT taxed Income of Small Businessman at a presumptive rate – Section 44AD
Income Tax
Income Tax
Developer to follow AS 11 issued by ICAI & not AS-7 which applies to contractor
Income Tax
Income Tax
Section 263 order not sustainable if no error in Assessment Order
Income Tax
Income Tax
Issue of share at premium – ITAT remands matter back to AO
Income Tax
Income Tax
Inadequate inquiry not amount to erroneous order, Section 263 cannot be invoked
Income Tax
Income Tax
