Courts: ITAT Nagpur
172 articlesIncome Tax
Income Tax
Non- Deduction of TDS: No Addition if deductee included income in ITR
Income Tax
Income Tax
Section 263: ITAT explains five steps “Queen Principle”
Income Tax
Income Tax
Explanation 5 to section 43B effective only from 1st April 2021
Income Tax
Income Tax
ITAT cannot condone delay in Filing Miscellaneous Applications
Income Tax
Income Tax
Addition for share application money cannot be made for mere non-service of summon to directors of investment company
Income Tax
Income Tax
Assessment U/s. 153C liable to be quashed if No satisfaction recorded by AO
Income Tax
Income Tax
Interest earned by credit Societies on deposit with Banks eligible for sec 80P(2)(a)(i) deduction
Income Tax
Income Tax
Deduction u/s. 80P(2)) allowable on additions due to unexplained deposits received in the course of business
Income Tax
Income Tax
Profit on sale of Agricultural Land -Business Income or Capital Gain?
Income Tax
Income Tax
State Government is a person for the purposes of collecting TCS
Income Tax
Income Tax
Expense on worship of Hindu Gods & Temple maintenance cannot be regarded to be for religious purpose
Income Tax
Income Tax
Fees for Technical Services, even if rendered outside India are taxable consequent to retrospective amendment in Section 9 by the Finance Act, 2010
Income Tax
Income Tax
If assessee deposited advance received as per agreement as required U/s. 54EC, he cannot be treated as a defaulter for the same
Income Tax
Income Tax
