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