Courts: ITAT Visakhapatnam
252 articlesIncome Tax
Income Tax
Payments for supply of technical documents taxable as fees for technical services
Income Tax
Income Tax
Eligibility for exemption under section 54B in respect of amount invested in agricultural land against gain from sale of agricultural land
Income Tax
Income Tax
Reassessment after completion of assessment u/s 143(3) cannot be termed as regular assessment and interest u/s 234D not chargeable
Income Tax
Income Tax
Receipts from activities not having direct nexus with shipping/dredging activities not exempt under tonnage tax scheme
Income Tax
Income Tax
CIT (A) Guilty of ‘Contempt’ For Not Following ITAT Verdict
Income Tax
Income Tax
No Transfer pricing adjustment is necessary when period and basis of computation of royalty is different from comparable transactions
Income Tax
Income Tax
Business losses carried forward beyond a period of eight years could be deducted in computing the book profit
Income Tax
Income Tax
Section 50C should be applied only on the date of sale agreement and not on the date of actual registration of conveyance deed
Income Tax
Income Tax
S. 50C Relevant Date for Determination of Stamp Duty Value
Income Tax
Income Tax
Income from even an isolated transaction of sale of land can be considered as business income of an assessee though not carrying on real estate business
Income Tax
Income Tax
Mythri Transport Vs. ACIT (ITAT Visakhapatnam)
Income Tax
Income Tax
S. 220(2) Interest chargeable with reference to due date reckoned from original notice of demand
Income Tax
Income Tax
Finance companies too governed by provisions of section 269SS and 269T of the Income Tax Act, 1961
Income Tax
Income Tax
