ITAT

  • Income Tax

Notice by affixture in name of dead assessee showed Tax Official actually did not went there – ITAT

Notice by affixture in the name of dead assessee showed that Tax Official actually did not went there else they…

5 years ago
  • Income Tax

Assessment made on wrong cash book printed from tally package with negative balances remitted back

Assessment made on the basis of wrong cash book printed out from tally package with negative figures, ignoring correct cash…

5 years ago
  • Income Tax

Disallowance u/s 184(5) not have cause & effect relationship with assessment made u/s 144 – ITAT

Disallowance u/s 184(5) not have cause and effect relationship with assessment being framed under section 144 – ITAT upheld additions…

5 years ago
  • Income Tax

No Addition u/s 68/69 for cash deposits of amount returned by father/ brother out of gift by assessee

Addition u/s 68/69 deleted for cash deposit in bank of amount returned back by father and brother out of amount…

5 years ago
  • Income Tax

Merely other objects as required by Registrar of Societies not disqualify approval u/s 10(23C)(vi)

Merely printing other aims/objects as per requirement of Registrar of Societies would not disqualify it for approval u/s 10(23C)(vi) -…

5 years ago
  • Income Tax

Penalty u/s 271D deleted for cash loan from father mother and brothers

Penalty u/s 271D deleted for cash loan from father mother and brothers as loan was from close family relations and…

5 years ago
  • Income Tax

Mere transporting goods to customers not enough to claim higher depreciation on dumpers

Mere transporting goods to customers not enough to claim higher depreciation unless assessee is in business of transportation or running…

5 years ago
  • Income Tax

Disallowance u/s 37 for penalty/demurrage for late delivery of goods

Disallowance u/s 37 for penalty/demurrage for late delivery of goods not for any offence prohibited by law but merely normal…

5 years ago
  • Income Tax

Reassessment order passed without disposing objections bad in law. ITAT follows jurisdictional HC

Reassessment order passed without disposing objections bad in law. Dismissal of SLP by Supreme Court without assigning reasons not a…

5 years ago
  • Income Tax

Capital Gain tax on distribution of assets on dissolution/reconstitution of partnership firm

Capital Gain tax on distribution of assets on dissolution/reconstitution of partnership firm – ITAT explains the law on all possible…

5 years ago