Courts: ITAT Lucknow
244 articlesIncome Tax
Income Tax
ITAT found Disallowance of expenditure by lower authority excessive & unreasonably high
Income Tax
Income Tax
Addition towards cash deposited during demonetization set aside for de novo proceedings
Income Tax
Income Tax
Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
Income Tax
Income Tax
No section 40(A)(Ia) disallowance for purchase if TDS not deductible on such purchase
Income Tax
Income Tax
No addition of unexplained cash relying on Third-Party statements without providing opportunity for Cross-Examination
Income Tax
Income Tax
Statement recorded u/s 133A not an incriminating material
Income Tax
Income Tax
Section 263 order cannot be passed on issue already examined in assessment
Income Tax
Income Tax
Section 234E is prospective and apply to tax period after 1.6.2015
Income Tax
Income Tax
Accountant not become technical person for writing Accounts of 2 firms
Income Tax
Income Tax
ITAT deletes addition of share of profit from Partnership Firm
Income Tax
Income Tax
No addition for cash deposit During Demonetisation out of Receipts Shown on Presumptive Basis
Income Tax
Income Tax
Section 68 Addition cannot be made for purchases
Income Tax
Income Tax
ITAT allows addition for cash deposit in bank on Peak Credit Basis
Income Tax
Income Tax
