Courts: ITAT Visakhapatnam
252 articlesIncome Tax

Income Tax
Section 14A Explanation Applies Prospectively from 01/04/2022, Not Retrospectively
Income Tax

Income Tax
ITAT Grants Section 54F Exemption Despite Non-Deposit in Specified Account
Income Tax

Income Tax
Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice
Income Tax

Income Tax
ITAT Disallows Depreciation due to lack of Machinery Installation Proof
Income Tax

Income Tax
First Day Excluded; One-Day Delay Not Considered Delay in Filing: ITAT Visakhapatnam
Income Tax

Income Tax
Impossible to mention registration u/s 12AB in ITR-7: ITAT remanded the matter to AO for considering registration u/s 12 A
Income Tax

Income Tax
ITAT Reduces Income Estimation to 4% in Lakshmi Durga Case from 8%
Income Tax

Income Tax
Assessee acted as kaccha arahtia is eligible for entire TDS credit: ITAT Visakhapatnam
Income Tax

Income Tax
Delay in Income Tax Appeal Condoned: Liberal Approach Needed for Substantial Justice
Income Tax

Income Tax
Actual Turnover of Licensed Chillies Commission Agent is Gross Commission Charged: ITAT Vishakhapatnam
Income Tax

Income Tax
Case Remanded for Fresh Consideration Due to Non-Appearance Before CIT(A)
Income Tax

Income Tax
Addition u/s. 69 based on excel sheet seized from third party without independent enquiry untenable
Income Tax

Income Tax
Revision u/s. 263 quashed as AO duly assessed NIL income due to proper application of funds
Income Tax

Income Tax
