Courts: ITAT Lucknow
Find latest ITAT Lucknow judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Mere Change in Allotted flat without determining any consideration is not transfer
S. 68 Addition cannot be made in the absence of books on the basis of mere bank statement
Filling Recall Application without consent of client is a Professional Misconduct, ITAT recommends ICAI to take action against erring CA
Jurisdiction of ITAT depends upon location of office of AO passing the order
Whether assessee’s failure to get its accounts audited on ground that its entire income was exempt constitutes a reasonable cause?
NPA norms of RBI are not binding on tax authorities
Registration cannot be denied to muslim Trust giving Islamic education
ITAT cannot ask for rejection of books if A.O. made addition on the basis of his limited review
Deduction u/s. 80-IB(10) not available for housing complexes constructed after 31-3-2008
S. 68 Once Assessee discharge initial burden of proving creditworthiness of parties onus shift on revenue to prove otherwise
Mere comment that there was a fake gift racket do not make gift not-genuine
Addition u/s. 68 cannot be deleted for mere payment if not supported by creditor’s confirmation
A.O. cannot ask Assessee to prove source of source if he do not have any material to prove non-genuineness
Withdrawal of circular dealing with income arising from business connection in India is prospective in nature
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.
