Courts: ITAT Surat
Find latest ITAT Surat judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.
Denial of registration u/s 12AB unjustified for Minor Name Difference
No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage
Passing of revisionary order u/s 263 without issuance of notice on subject matter is unjustified
Seized jewellery within limit prescribed by Circular No. 1916 cannot be treated as undisclosed
Re-assessment of income u/s 147 merely based on change of opinion invalid
Charitable Trusts’ Activities Shouldn’t Be Restricted to Specific Caste: ITAT directs Readjudication
Section 80G Recognition Requires Trust Registration u/s 12AB: ITAT
Old currency notes receipt for booking of railway tickets allowed during demonetization
Internet expenses not deductible against interest income due to lack of nexus
Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence
Capital gain doesn’t form part of turnover for the purpose of section 44AB
Revision order passed without adequate opportunity to file relevant material is unsustainable
Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
No Section 271(1)(b) Penalty if Assessment completes U/s. 143(3)
ITAT Surat judgments and orders provide appellate guidance on numerous issues arising under the Income-tax Act. This TaxGuru page brings together decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties, limitation and procedural compliance. Taxpayers, businesses, Chartered Accountants, advocates and consultants can use this category to locate ITAT Surat case laws relevant to their matters. The collection includes recent and important earlier Tribunal decisions published on TaxGuru, helping readers research income-tax precedents and follow developments in appellate jurisprudence.
