Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Cancellation of section 12A Registration Not Mandatory under Circular No. 21/2016
Income Tax
Income Tax
Section 147: AO must act based on ‘reasons to believe’ & not on ‘reasons to suspect’
Income Tax
Income Tax
No addition for under invoicing merely based on Section 132(4) statement
Income Tax
Income Tax
Deduction u/s 54F Allowed Even if Construction of New House Commenced Prior to Transfer of Asset
Income Tax
Income Tax
Addition based on mere Whatsapp messages is not sustainable
Income Tax
Income Tax
No penalty on additional income admitted though there was no evidence
Income Tax
Income Tax
Section 56(2)(vii)(b) Not Applicable if It Is Not Enacted as on Date of Agreement
Income Tax
Income Tax
Section 68 Addition not Justified for Unexplained Deposit in Bank Account
Income Tax
Income Tax
Income-Tax Payment made by Assessee is Application of Income & it is Eligible for Deduction u/s 11
Income Tax
Income Tax
Waiver of Working Capital Loan Taxable u/s 28(iv) and not u/s 41(1)
Income Tax
Income Tax
No section 271E penalty if payments were genuine & duly accounted
Income Tax
Income Tax
Section 68 Addition justified for un-reconciled credit balance
Income Tax
Income Tax
Mere Change of Opinion Cannot be Basis for Re-Opening of Assessment
Income Tax
Income Tax
