Transfer of vehicle registration not necessary for claiming depreciation. Transfer of ownership of vehicles is governed by the Sale of…
No deemed rental house property income can be computed when flats are held as stock in trade - ITAT deletes…
AO exceeded jurisdiction in dropping penalty on issues pending in quantum appeal-ITAT upholds exercise of revisional powers by CIT u/s…
Fair Market Value of property as on 01.04.1981-ITAT follows Supreme Court Guidelines and adopts value as suggested by both Revenue…
Set off of expenses against surrendered income held erroneous and prejudicial to the interest of the revenue as assessee failed…
No revision u/s 263 without pointing out how assessment order is erroneous. Order quashed as CIT did not mention whether…
Deduction u/s 54F denied for non deposit in capital gains accounts scheme allowed as investment in flat purchase was made…
Appeal filed without paying tax due on returned income is only defective not void. On payment of taxes even after…
Assumed Service of notice when it not received back not accepted by ITAT as proof of service on the assessee.…
Capital gain addition u/s 50C for unauthenticated cuttings in sale deed for amount of sale consideration remanded back for obtaining…