Courts: ITAT Rajkot
239 articlesIncome Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Contractors Performing Work in Nature of Developer-cum-Contractor Eligible to Claim Deduction u/s 80-IA
Income Tax
Income Tax
Addition on estimate basis – Section 271(1)(c) cannot be imposed
Income Tax
Income Tax
Provisions of section 153C on search date will be applied to proceedings
Income Tax
Income Tax
Section 194C TDS not applicable on terminal handling charges
Income Tax
Income Tax
Difference between purchase price of land vis-a-vis Jantri Value could not be treated as assessee’s income
Income Tax
Income Tax
TDS U/s. 194J deductible on investigation charges paid by Bank on assessee’s behalf
Income Tax
Income Tax
Deduction U/S 54 Claimed Against House Boat, Not Acceptable
Income Tax
Income Tax
No exemption U/s 54 on purchase of houseboats for residence
Income Tax
Income Tax
Penalty U/s. 271(1)(c) justified on income disclosed during survey
Income Tax
Income Tax
Usance interest for delayed payment to holding company liable to TDS
Income Tax
Income Tax
Commission to Sahayak for collecting milk liable for TDS u/s 194C
Income Tax
Income Tax
Addition merely on the basis of rough papers found from premises of wife of assesse not sustainable
Income Tax
Income Tax
