Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Estimate of cost by Departmental Valuer cannot constitute concealment hence penalty u/s 271(1)(c) not leviable
Income Tax
Income Tax
Order passed without proper service of notice u/s 147/148 is liable to be quashed
Income Tax
Income Tax
ITAT allows Foreign Tax Credit as ITR & Form 67 filed within extended due date
Income Tax
Income Tax
Export entitlements is an income assessable under Profits or gains from business or profession
Income Tax
Income Tax
Sub-letting rental income taxable under ‘income from other sources’
Income Tax
Income Tax
Transfer Pricing: For outbound loans LIBOR rate should be adopted but not PLR of Indian Banks
Income Tax
Income Tax
Conversion of share application money by allotting shares at subsequent date without change in shareholding pattern doesn’t attract section 56(2)(viia)
Income Tax
Income Tax
Invoking provisions of section 56(2)(vii)(b) unsustainable as civil suit filed before District Judge
Income Tax
Income Tax
Liquidated damages not fall under the purview of Tonnage Tax
Income Tax
Income Tax
ITAT direct AO to estimate net profit at 3% on gross contract receipts of transport operator
Income Tax
Income Tax
Section 11 exemption claimable on restoration of section 12A registration
Income Tax
Income Tax
Order Passed By AO not Erroneous if passed After Duly Examining Claim of Assessee
Income Tax
Income Tax
Addition for excess Gold – ITAT extends benefit of CBDT Instruction to mother of married female assessee
Income Tax
Income Tax
