Income Tax > Case Laws

Blogs under category: Case Laws

	id	Subject	Body	Date	AuthorName	BlogImage	SEOImage	BodyText	Keywords	Description	cnt	cat	VisitorCount	Pagename
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Unexplained Credit under Section 68 — ITAT Ahmedabad Deletes Addition Where Loan was Genuine, Intere ........ Ajay Kumar Agarwal Unexplained Credit under Section 68 — ITAT Ahmedabad Deletes Addition Where Loan was Genuine, Interest-bearing, and Repaid Case:Maruti Multichem Pvt. Ltd. vs. The DCIT, Circle-2(1)(1), Ahmedabad ........ View More 15/11/2025 | 0 comments | Visitor's Count: 326
Release the refund CA. AJAY KUMAR AGRAWAL Release the refund - whether notice under sub-section (2) of section 143 authorize AO to withhold the refund till the last date for finalizing the assessment? - HELD THAT:- As assessment order u/s 143 ........ View More 27/10/2023 | 0 comments | Visitor's Count: 5934
Maintainability of appeal in Supreme court on low tax effect CA. AJAY KUMAR AGRAWAL Maintainability of appeal in Supreme court on low tax effect - HELD THAT:- In view of the limited notice issued and as the amount of tax involved is low, we are not inclined to decide the present s ........ View More 25/10/2023 | 0 comments | Visitor's Count: 6242
Validity of order passed by the A.O u/s. 201(1) & 201(1A) - default for non-deduction of tax at sour ........ CA. AJAY KUMAR AGRAWAL Validity of order passed by the A.O u/s. 201(1) & 201(1A) - default for non-deduction of tax at source u/s. 194C and u/s. 194J - ITAT RAIPUR EXECUTIVE ENGINEER, MP PWD DN VERSUS THE INCOME TAX OFFIC ........ View More 23/10/2023 | 0 comments | Visitor's Count: 6460
Enforceability of treaty CA. AJAY KUMAR AGRAWAL Enforceability of treaty - Necessary notification not issued by the Government for brining the treaty into force - Most Favoured Nation (MFN) - Indian treaties with countries that are members of th ........ View More 22/10/2023 | 0 comments | Visitor's Count: 1610
Nature of expenses - renovation and repair expenses incurred on account of improvisation and better ........ CA. Ajay Kumar Agarwal Nature of expenses - renovation and repair expenses incurred on account of improvisation and better conduct of the existing business - whether not the revenue expenditure admissible u/s 37 DELHI HIG ........ View More 13/10/2023 | 0 comments | Visitor's Count: 1999
Addition u/s 56(2)(viib) CA. Ajay Kumar Agarwal Addition u/s 56(2)(viib) - AO rejected the valuation made by the valuer under DCF method and valued the share at Rs. 196 per share being book value of shares and thus made the addition of differential ........ View More 12/10/2023 | 0 comments | Visitor's Count: 1938
Obligation of TDS u/s 194C on freight paid on purchases through the supplier of goods, though debite ........ CA Rajiv Kumar Jain Citation: Before ITAT "C" Bench, Ahemdabad, in the case  of Kalpesh Ganpatlal Patel. Issue:  Obligation of TDS u/s 194C on freight paid on purchases through the supplier of goods, though debited ........ View More 08/10/2023 | 0 comments | Visitor's Count: 18381
Penalty proceedings u/s. 270A for underreporting of income - misreported or suppressed facts with re ........ CA. AJAY KUMAR AGRAWAL Penalty proceedings u/s. 270A for underreporting of income - misreported or suppressed facts with regard to income from house property which resulted in computation of excessive loss under the head ‘i ........ View More 07/10/2023 | 0 comments | Visitor's Count: 7791
Penalty proceedings u/s. 270A for underreporting of income - misreported or suppressed facts with re ........ CA. AJAY KUMAR AGRAWAL Penalty proceedings u/s. 270A for underreporting of income - misreported or suppressed facts with regard to income from house property which resulted in computation of excessive loss under the head ‘i ........ View More 03/10/2023 | 0 comments | Visitor's Count: 1302