Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
‘Right to collect toll’ being intangible asset eligible to depreciation U/s. 32(1)(ii)
Income Tax
Income Tax
HUF is eligible for Exemption under section 54B only w.e.f. 1-4-2013
Income Tax
Income Tax
Penalty proceedings liable to be quashed for Inconsistency in recording of satisfaction and levy of penalty
Income Tax
Income Tax
Depreciation eligible on Right to collect toll for specified period as it is intangible Asset
Income Tax
Income Tax
Remission under Deferral Sales Tax Scheme is Capital Receipt & not taxable
Income Tax
Income Tax
Expense on PF in respect of Contractual Labors is allowable
Income Tax
Income Tax
Section 40A(3): Cash Payment- Person means individual truck driver
Income Tax
Income Tax
Broken period interest is allowable as deduction
Income Tax
Income Tax
Surplus generation from charitable activities did not dis-entitle assessee from registration U/s. 12A
Income Tax
Income Tax
Sec. 11 Exemption cannot be denied fully for mutual fund investment
Income Tax
Income Tax
No penalty for non deduction of TDS on sale of SIM Cards/recharge coupons at discounted rate
Income Tax
Income Tax
Company with extraordinary events cannot be considered as comparable
Income Tax
Income Tax
Relief – Fees u/s 234E for late filing of TDS return
Income Tax
Income Tax
