Courts: ITAT Ranchi
68 articlesIncome Tax
Income Tax
No section 56(2)(vii)(b) addition for increase in stamp duty value post execution of purchase agreement
Income Tax
Income Tax
Section 54F exemption on gain from House Constructed on own land
Income Tax
Income Tax
Section 54F Exemption allowed Even if Residential Flats Constructed alongwith Saleable flats
Income Tax
Income Tax
No additions in absence of incriminating material during section 153A search
Income Tax
Income Tax
Retention Money Expenses allowed as per Mercantile Accounting System
Income Tax
Income Tax
Section 56(2)(vii)(b) not applicable to Property Purchased before 01.04.2014
Income Tax
Income Tax
AO cannot reject Section 54 exemption if amount was deposited in capital gain deposit account
Income Tax
Income Tax
Section 263 CIT cannot direct AO to decide issue afresh to make rowing enquiry
Income Tax
Income Tax
Registration u/s. 12AA cannot be denied merely for running medical shop inside hospital
Income Tax
Income Tax
Disallowance u/s. 40(a)(ia) are outside the jurisdiction of section 154
Income Tax
Income Tax
Deemed dividend U/s. 2(22)(e): Advance in normal course of business
Income Tax
Income Tax
