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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 guptaAssessing officerCo 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 jainKiran gems pvt ltdAnnapurna guptaAccountant memberMadhumita royJudicial memberKiran gemsSaumya pandeyAhmedabad itatReassessment proceedings

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.

Parimalsinhb parmarTushar hemaniAnnapurna guptaJudicial memberState bankSafe harbourAdvocate tushar hemaniAhmedabad itatLp adjustmentAxis bankEtter of comfort locGuarantee commissionAnk guarantee

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 shahAnnapurna guptaAccountant memberJudicial memberTax payerAhmedabad itatUsiness volume discount adjustmentEographical difference adjustmentManufacturing chemicalsLp adjustment

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 shahAnnapurna guptaAccountant memberMadhumita royJudicial memberAssessing officerAhmedabad itatSsessing officerAssessees explanationInterest incomeS 57 iii of the income tax act