Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Section 271C applies to both failure to deduct and pay TDS
Income Tax
Income Tax
Capital Gain payable on Transfer of Property to Builder through Sale Agreement alongwith POA
Income Tax
Income Tax
Tax on Salary of non-resident for services rendered outside India
Income Tax
Income Tax
No expenditure against exempt income to be disallowed in absence of exempt income
Income Tax
Income Tax
No section 271C Penalty if TDS duly deducted & remitted at year end
Income Tax
Income Tax
Addition u/s 68 was justified in respect of unexplained creditors shown as bogus
Income Tax
Income Tax
Notice u/s 148 to a dead person instead of legal heir was not valid
Income Tax
Income Tax
Section 271FA penalty not leviable in absence of reportable transaction
Income Tax
Income Tax
Assessment u/s 153C on non-recording of reasons & unsigned order sheet invalid
Income Tax
Income Tax
Addition U/s. 68 for Alleged unaccounted stock merely based on value of closing stock declared to banks is not sustainable
Income Tax
Income Tax
Sec 54 requires construction completion within 3 years irrespective of purchase date
Income Tax
Income Tax
Addition justified for unexplained deposits in undeclared bank account
Income Tax
Income Tax
Provisions on Notional basis & not accrued liability not eligible for deduction
Income Tax
Income Tax
