Courts: ITAT Visakhapatnam
Find latest ITAT Visakhapatnam judgments, orders and case laws on income tax covering assessments, deductions, capital gains, TDS, reassessment, additions and penalties.
Tax discharged by GPA holder – Taxing the same Income again is untenable
Export incentives deductible u/s 80IB(11A)
Human interaction is a necessary factor for applicability of section 194J
Building rent cannot be treated as Business Income if Assessee not in Leasing Business
Interest on drawings by partners for Non-Business Purposes is disallowable
Belated Quarterly TDS Return filing- Section 234E late Fees Payable
Loss on sale of Government ‘Available For Sale’ securities is trading loss
Using Agricultural Produce for feeding Orphanage kids is Charitable Activity
Excess share of land received on partition cannot be treated as business income
No Income Tax on Compensation for compulsory acquisition of land under RFCTLARR Act
Debatable issues not permitted to be made adjustments u/s 143(1)
Belated payment of employees contribution to ESI & PF for AY 2019-20 allowed as paid before ITR filing due date
Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment
Trust registration cannot be denied for including religious object if primary or dominant purpose is Charitable
ITAT Visakhapatnam judgments and orders deal with a broad range of appeals under the Income-tax Act. This page compiles Tribunal case laws concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties, limitation and procedural disputes. Taxpayers, companies, Chartered Accountants, advocates and tax professionals can use this dedicated category to research ITAT Visakhapatnam precedents and follow developments in direct tax litigation. TaxGuru brings together recent and significant earlier Tribunal decisions published on the website, providing a convenient resource for income-tax case-law research and appellate practice.
