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.
Expense on worship of Hindu Gods & Temple maintenance cannot be regarded to be for religious purpose
Fees for Technical Services, even if rendered outside India are taxable consequent to retrospective amendment in Section 9 by the Finance Act, 2010
If assessee deposited advance received as per agreement as required U/s. 54EC, he cannot be treated as a defaulter for the same
Penalty having commercial nature and paid in the normal course business is allowable
Deduction U/s. 80-IB(10) need to be given proportionally if a few residential units are exceeding the built-up area of 1500 sq. ft prescribed by section
Valuation of residential accommodation provided by PSU to its employees
Enquiry to be made by AO under section 40A (2) (a) of IT Act in case payment of remuneration to director is excessive or unreasonable
If Assessee denies receipt of income, it is for the revenue to prove the receipt
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.
