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.
No Section 54B deduction denial merely for registration of new agricultural land in name of co-parcener
Mere Cash Deposit Not A Valid Ground for Reassessment Proceedings
Penny Stocks – No addition on mere surmises, suspicion & conjectures
Statement recorded during survey without any supporting evidence have no Evidentiary value
Amended Section 55A provisions not applicable to documents registered before 01.07.2012
Inclusion of tenancy period for computing indexed Long Term capital Gain
Assessee can be asked to prove Source of Credits but Not Source of Source
Reopening of assessment before obtaining sanction of CIT is void ab initio
Law not bars re-conversion of business assets into capital asset and vice versa
ITAT deletes penalty on Failure of AO to mention specific limb of section 271(1)(c); Penalty cannot be imposed for mere valuation difference
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.
