Courts: ITAT Visakhapatnam
252 articlesIncome Tax

Income Tax
Proviso to Section 12A(2) Applies Only if Assessment Pending on Registration Date
Income Tax

Income Tax
Temple Trust Loses Capital Expenditure Claim for Lack of Section 12A Registration
Income Tax

Income Tax
Unutilised Surplus of statutory body not taxable once covered u/s 10(46)
Income Tax

Income Tax
ITAT Remands ₹4.10 Cr Commission Income Dispute for Fresh Assessment
Income Tax

Income Tax
ITAT Allows Telescoping of ₹1.25 Cr Marriage Expense
Income Tax

Income Tax
ITAT Condoned Delay, Allows Rectification of Procedural Error in 12AB Registration
Income Tax

Income Tax
Section 148 Notice Issued After 31.03.2022 Held Invalid: ITAT Visakhapatnam
Income Tax

Income Tax
ITAT Directs Verification of Demonetization Cash Deposit Source
Income Tax

Income Tax
Partial Relief Granted for Cash Deposits Beyond Limited Scrutiny Scope During Demonetisation
Income Tax

Income Tax
Addition based on third-party diary notations without corroboration invalid
Income Tax

Income Tax
Voluntary Contributions for Specific Purpose Not Income Under Section 2(24)(iia)
Income Tax

Income Tax
No Section 270A Penalty for Delay in Filing Form 67 if no Misreporting of Income
Income Tax

Income Tax
Section 271(1)(c) Penalty Invalid if AO Omits Specific Reason for Imposition
Income Tax

Income Tax
