Courts: ITAT Rajkot
239 articlesIncome Tax
Income Tax
GP on unaccounted Sales cannot be less than that of Accounted Sales
Income Tax
Income Tax
No disallowance for Non deduction of TDS on amount paid to Tata Group Companies
Income Tax
Income Tax
Swift Dzire classifiable as LMV & eligible for additional depreciation
Income Tax
Income Tax
Benefits under Indo-Singapore tax treaty cannot be denied where such income have taxed on accrual basis in treaty country
Income Tax
Income Tax
If intention for trade in share is earning quick Profit by frequent trading, such profit taxable as business income
Income Tax
Income Tax
Amendment to sec. 40(a)(ia) vide Finance Act, 2010 was retrospective in nature
Income Tax
Income Tax
TDS cannot be postponed till last date of accounting period, HC ruling in virgin Creations will not apply
Income Tax
Income Tax
‘Freight beneficiary’ in a shipping business to be assessed under normal Income tax provisions and not u/s. 172
Income Tax
Income Tax
No deduction U/s.10A if Assessee do not file ROI within the due date
Income Tax
Income Tax
Jurisdictional AO may verify position & take such action as may be warranted in law u/s. 172(7)
Income Tax
Income Tax
Tax effect in a case means overall tax effect in respect of disputed issues in a particular year
Income Tax
Income Tax
Cash seized should be adjusted advance-tax liability from the date of seizure
Income Tax
Income Tax
Without physical verification, additions cannot be made for stock register discrepancy
Income Tax
Income Tax
