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Rectification Application U/s 154 Can't Be Termed As Time-Barred If Taxpayer Duly Responded To Notices Issued In Consequence To Intimation U/S 143(1): Ahmedabad ITAT

Rectification Application U/s 154 Can't Be Termed As Time-Barred If Taxpayer Duly Responded To Notices Issued In Consequence To Intimation U/S 143(1): Ahmedabad ITAT
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Annapurna-gupta
Assessing-officer
Co-operative-society

CIT(A) Shall Not Delete Disallowance Merely By Accepting Taxpayer's Contentions Without Dealing With Findings Of AO: Ahmedabad ITAT

Finding that the CIT(A) has deleted the disallowance merely by accepting the contentions of the assessee before it without dealing with the finding of the AO, the Ahmedabad ITAT directed the CIT(A).

Saumya-pandey-jain
Kiran-gems-pvt-ltd
Annapurna-gupta
Accountant-member
Madhumita-roy
Judicial-member
Kiran-gems
Saumya-pandey
Ahmedabad-itat
Oita
Deleted
Disallowance

Ahmedabad ITAT Explains Difference Between Letter Of Credit From Corporate Guarantee

While upholding ALP adjustment on LOC in case of Axis Bank, the Ahmedabad ITAT rules on difference between letter of comfort (LOC) and guarantee commission. With respect to LOC being equated to.

India
Parimalsinhb-parmar
Tushar-hemani
Annapurna-gupta
Judicial-member
State-bank
Safe-harbour
Advocate-tushar-hemani
Ahmedabad-itat
Lp-adjustment
Axis-bank

Volume Discount & Geography Adjustments Shall Be Considered While Determining TP Adjustment: Ahmedabad ITAT

The Ahmedabad ITAT remitted the issue of granting business volume discount adjustment and geographical difference adjustment for determination of ALP in case of company engaged in the business of.

Parin-shah
Annapurna-gupta
Accountant-member
Judicial-member
Tax-payer
Ahmedabad-itat
Usiness-volume-discount-adjustment-
Eographical-difference-adjustment
Scalp
Manufacturing-chemicals-
Ipo

Only Requirement To Be Fulfilled For Claiming Expenses U/s 57(Iii) Is That They Must Be Incurred Wholly For Earning Income From Other Sources: Ahmedabad ITAT

The Ahmedabad ITAT held that in the absence of the Assessing Officer pointing out as to how despite the assessee s explanation, there was no nexus between the interest-bearing funds and their.

Jaimin-shah
Annapurna-gupta
Accountant-member
Madhumita-roy
Judicial-member
Assessing-officer
Ahmedabad-itat
Ssessing-officer-
Assessees-explanation
Funds
Interest-income