Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Section 54: Land value includible in cost of new residential house
Income Tax
Income Tax
Reasonable time limit for issue of notice u/s 201(1)/201(1A) is 4 years
Income Tax
Income Tax
Categorizing donation as anonymous is unsustainable when donor’s identity is established
Income Tax
Income Tax
Once identity & creditworthiness of investors is established addition u/s 68 unsustainable
Income Tax
Income Tax
Addition of unsecured loan sustained as genuineness of transaction not established
Income Tax
Income Tax
Section 80IB deduction not allowable if Form 10CCB not filed with return of income
Income Tax
Income Tax
Addition for mere typographical error in Bank A/c number not unsustainable
Income Tax
Income Tax
No addition for mere registration of property in Assessees name without actual transfer of money
Income Tax
Income Tax
No Addition for Unaccounted Sales without Cogent Material
Income Tax
Income Tax
Proceeds of cash sales deposited in bank- addition unjustified
Income Tax
Income Tax
Loan to assessee cannot be treated as deemed dividend when Assessee given personal Security as collateral for loan of Company
Income Tax
Income Tax
Statement in Form-67 shall be furnished on or before Income Tax Return Due Date
Income Tax
Income Tax
Tax discharged by GPA holder – Taxing the same Income again is untenable
Income Tax
Income Tax
