#Section 250
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1,736 articlesIncome Tax
Income Tax
Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi
Income Tax
Income Tax
ITAT Denies Section 10(10D) Exemption as Assignment Does Not Alter Nature of Keyman Insurance Policy
Income Tax
Income Tax
Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
Income Tax
Income Tax
ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar
Income Tax
Income Tax
No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore
Income Tax
Income Tax
ITAT Kolkata Reduces Profit Estimation to 4% Due to Lack of Comparable Basis
Income Tax
Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Income Tax
Income Tax
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
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Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
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Income Tax
