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Section 10AA Deduction Can't Be Denied Merely Not Receiving Convertible Foreign Exchange On The Deemed Exports: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Section 10AA deduction cannot be denied merely on the reasoning that the assessee did not receive the convertible. ....

Gandhidham Kachh , Ahmedabad Bench , Income Tax Appellate Tribunal , Madhumita Roy , Judicial Member , Waseem Ahmed , Accountant Member , Assessment Year , Kandla Special Economic Zone , Income Tax , Finance Bill , Onvertible Foreign Exchange , Deemed Exports ,

Assessee Explained The Source Of The Excess Stock Found During The Course Of Survey: ITAT Deletes Addition

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee has explained the source of the excess stock found during the course of the survey.The bench of Aby T. Varkey. ....

Tamil Nadu , Chennai Bench , Income Tax Appellate Tribunal , Judicial Member , Accountant Member , Income Tax Act , Assessing Officer , Overseas Leathers Versus Deputy Commissioner ,

Without Corroborating Evidence, Addition Can't Be Made On The Basis Of A Declaration Made U/s 132(4) Of The Income Tax Act: ITAT

The Guwahati Bench of the Income Tax Appellate Tribunal (ITAT) has held that without corroborating evidence, an addition ought not to be made on the basis of a declaration made under Section 132(4) of. ....

Agrim Infraproject Private Limited Versus Deputy , Guwahati Bench , Income Tax Appellate Tribunal , Income Tax , Rajpal Yadav , Vice President , Manish Borad , Accountant Member , Income Tax Act , Assessing Officer , Income Tax ,

AO Cannot Make Ad-Hoc Disallowance Of Expenses For Want Of Supporting For Each Expense, Without Pointing Defect In Vouchers: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the AO cannot make an ad hoc disallowance of expenses for want of support for each expense, without pointing to defects in. ....

Getinsa Euroestudios , Getinsa Eurostudios , Office Of The Foreign Company , Authority Of India , Delhi Bench , Income Tax Appellate Tribunal , Yogesh Kumar , Judicial Member , Accountant Member , Project Office , Foreign Company , National Highway Authority , D Hoc Disallowance ,

Non-Resident Shareholders Can't Take Benefit Of Lower Tax Rate Prescribed In DTAAs For Taxation Of Dividend Where DDT Is Applicable: ITAT

The Mumbai Special Bench of the Income Tax Appellate Tribunal (ITAT) has held that non-resident shareholders cannot take advantage of the lower tax rate prescribed in Double Tax Avoidance Agreements. ....

Income Tax Versus Total Oil India Pvt , Mumbai Special Bench , Income Tax Appellate Tribunal , Double Tax Avoidance Agreements , Dividend Distribution Tax , Vice President , Vikas Awasthy , Judicial Member , Income Tax Act , Deputy Commissioner , Income Tax Versus Total Oil India , Non Resident ,