Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Human interaction is a necessary factor for applicability of section 194J
Income Tax
Income Tax
Building rent cannot be treated as Business Income if Assessee not in Leasing Business
Income Tax
Income Tax
Interest on drawings by partners for Non-Business Purposes is disallowable
Income Tax
Income Tax
Belated Quarterly TDS Return filing- Section 234E late Fees Payable
Income Tax
Income Tax
Loss on sale of Government ‘Available For Sale’ securities is trading loss
Income Tax
Income Tax
Using Agricultural Produce for feeding Orphanage kids is Charitable Activity
Income Tax
Income Tax
Excess share of land received on partition cannot be treated as business income
Income Tax
Income Tax
No Income Tax on Compensation for compulsory acquisition of land under RFCTLARR Act
Income Tax
Income Tax
Debatable issues not permitted to be made adjustments u/s 143(1)
Income Tax
Income Tax
Belated payment of employees contribution to ESI & PF for AY 2019-20 allowed as paid before ITR filing due date
Income Tax
Income Tax
Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment
Income Tax
Income Tax
Trust registration cannot be denied for including religious object if primary or dominant purpose is Charitable
Income Tax
Income Tax
Cash Receipts from Sales during Demonetisation cannot be added As Income if No Defect in Stock of Assessee
Income Tax
Income Tax
