Courts: ITAT Nagpur
Find latest ITAT Nagpur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.
Section 40A(3) Disallowance not applicable on cash payment to MSEDCL
ITAT quashes section 271(1)(c) penalty as VAT was paid before due date of return
Cash Payment cannot be treated as payment to single person merely for consolidated payments to group leader
Letting out being primary intention, income taxable under house property
Non- Deduction of TDS: No Addition if deductee included income in ITR
Section 263: ITAT explains five steps “Queen Principle”
Explanation 5 to section 43B effective only from 1st April 2021
ITAT cannot condone delay in Filing Miscellaneous Applications
Addition for share application money cannot be made for mere non-service of summon to directors of investment company
Assessment U/s. 153C liable to be quashed if No satisfaction recorded by AO
Interest earned by credit Societies on deposit with Banks eligible for sec 80P(2)(a)(i) deduction
Deduction u/s. 80P(2)) allowable on additions due to unexplained deposits received in the course of business
Profit on sale of Agricultural Land -Business Income or Capital Gain?
State Government is a person for the purposes of collecting TCS
ITAT Nagpur judgments and orders deal with appeals involving assessments and other proceedings under the Income-tax Act. This page compiles decisions concerning additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties and procedural requirements. Taxpayers, Chartered Accountants, advocates, businesses and tax professionals can use this category to research ITAT Nagpur case laws and identify relevant appellate precedents. TaxGuru brings together recent and significant earlier Tribunal decisions published on the website, making the page a useful resource for income-tax research.
