Courts: ITAT Nagpur
172 articlesIncome Tax

Income Tax
Section 12A(1)(b) Amendment: Returns Filed Under Sections 139(1) or 139(4) Deemed Compliant
Income Tax

Income Tax
Section 68 Addition without granting cross-examination opportunity untenable: ITAT Nagpur
Income Tax

Income Tax
Disallowance due to delayed payment of employees’ contribution to PF and ESIC justified
Income Tax

Income Tax
Interest from co-operative bank eligible for deduction u/s. 80P: ITAT Nagpur
Income Tax

Income Tax
Once liquidation order has been passed no suit or legal proceedings can be instituted: ITAT Nagpur
Income Tax

Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Income Tax

Income Tax
Addition u/s. 69A quashed as nature and source of deposit clearly established: ITAT Nagpur
Income Tax

Income Tax
Deduction u/s 80P(2)(a)(i) was allowable on interest income from surplus funds in Bank Deposits
Income Tax

Income Tax
Mere change of opinion on the part of AO is not a valid ground for reassessment
Income Tax

Income Tax
No Section 40(a)(ia) disallowance for delayed Form 15G & 15H submission
Income Tax

Income Tax
No penalty for higher gratuity exemption claim due to misunderstanding of law
Income Tax

Income Tax
AO not Obliged to Rectify Under Section 154 Without Clear Data: ITAT Nagpur
Income Tax

Income Tax
TDS order passed beyond four-year time limit u/s 201(1) was Invalid
Income Tax

Income Tax
