Courts: ITAT Lucknow
Find latest ITAT Lucknow judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
No fresh notice u/s 143(2) required in case of change in jurisdiction officer in later proceedings
No capital gain liability on assessee, where no ownership rights of property vests with him
Adhoc disallowance of expenses without finding any specific defects in books of account not justified
Reassessment u/s 150(1) due to an appeal not permissible if it’s already time barred
Principle of consistency applies if facts and circumstances are same
Small fraction of day stayed in India cannot be counted as one complete day of stay in India
Sec. 9(1)(vii) Commission for procuring order & recovering payments is not a Technical services
If provisions of section 14A is to be invoked, disallowance is to be computed as per rule 8D
Rent cannot be increased for mere increase in prices of land
Invocation of rule 8D without recording objective satisfaction by the Assessing Officer is not proper
No addition is allowed if the minor difference is only 3.24% between declaration of Assessee & Calculation made by DVO
Sponsorship charges on study of daughter of Director allowable if made out of business exigency
No depreciation allowable on ‘identifiable fixed assets if not used for Business purpose at all’
In case of rejection of books of account profit ratio applied for earlier year should be considered
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.
