Courts: ITAT Pune
1,532 articlesIncome Tax
Income Tax
Section 54B does not specify that entire land should be used for cultivation
Income Tax
Income Tax
Reassessment not valid if Reason for issuing reassessment notice not furnished to assessee
Income Tax
Income Tax
Section 54B Deduction cannot be denied if AO not conducted any enquiry about use of land for Agriculture
Income Tax
Income Tax
Reassessment based on Documents already in hand of AO not Valid
Income Tax
Income Tax
Penalty not leviable if vagueness & ambiguity in recording of satisfaction
Income Tax
Income Tax
Notice u/s 143(2) is invalid if it is issued but not served
Income Tax
Income Tax
No addition of notional annual rent of unsold flats held in stock-in-trade
Income Tax
Income Tax
Validity of addition on issue which was not the basis for selection of case under CASS
Income Tax
Income Tax
Consideration for Transfer of copyrighted software cannot be taxed as royalty
Income Tax
Income Tax
Revisionary jurisdiction cannot be exercised against Void order
Income Tax
Income Tax
Deity is a juristic person & have status of individual for taxation
Income Tax
Income Tax
Deduction U/s. 80-IB(10) allowable to both owner & land developer
Income Tax
Income Tax
Assessment in the name of non-existent company was invalid
Income Tax
Income Tax
