Courts: ITAT Lucknow
Find latest ITAT Lucknow judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Statement recorded u/s 133A not an incriminating material
Section 263 order cannot be passed on issue already examined in assessment
Section 234E is prospective and apply to tax period after 1.6.2015
Accountant not become technical person for writing Accounts of 2 firms
ITAT deletes addition of share of profit from Partnership Firm
No addition for cash deposit During Demonetisation out of Receipts Shown on Presumptive Basis
Section 68 Addition cannot be made for purchases
ITAT allows addition for cash deposit in bank on Peak Credit Basis
Exemption u/s 11 not available as income hit by proviso to section 2(15)
Cash Gift taxable in the year of receipt and not in year it was traced
Commodity Derivatives Trading loss can be Set Off against Regular Business Income
Cause of delay material for granting condonation not length of delay
Delay in filing of Form 10 – ITAT directs CIT(E) to re-examine the reasons for failure
Commodity derivatives trading loss can be set-off against regular business profits
ITAT Lucknow judgments and orders cover appeals involving assessments and numerous other issues under the Income-tax Act. This page compiles case laws dealing with additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, businesses and tax professionals can use this dedicated category to locate ITAT Lucknow precedents and research income-tax controversies. TaxGuru updates the collection with relevant Tribunal decisions published on the website, providing convenient access to direct tax appellate case law.
