Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Addition cannot be made for Share Capital as undisclosed Income merely on surmises
Income Tax
Income Tax
Addition for Bogus share capital not sustainable without proving that shareholders did not have credit worthiness
Income Tax
Income Tax
Rice mill Lease rentals taxable as Income from other sources
Income Tax
Income Tax
Section 263 Inadequate inquiry by AO, cannot be considered as lack of inquiry
Income Tax
Income Tax
Re-Assessment Invalid if order sheet recording reason for reopening is unsigned
Income Tax
Income Tax
Unsigned reason cannot be treated as reasons recorded
Income Tax
Income Tax
Wealth Tax: Non striking irrelevant column in notice issued u/s 18(1)(c) renders notice invalid
Income Tax
Income Tax
Set-off of unabsorbed depreciation allowable against Addition U/s. 68
Income Tax
Income Tax
TDS not deductible on Reimbursement of conversion expenses without profit element
Income Tax
Income Tax
Deduction U/s. 54F for Property purchased in name of individual co-parcener by HUF
Income Tax
Income Tax
Assessee is entitled to deduction for payment of gratuity to LIC
Income Tax
Income Tax
Payment made towards purchase of flat cannot be treated as deemed dividend
Income Tax
Income Tax
Assessment U/s. 153C not valid in Absence of incriminating material
Income Tax
Income Tax
