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Deduction Of Amount Equal To And Not Exceeding Dividend Distributed On Or Before Due Date Is Allowable U/s 80M On Receipt Basis: Kolkata ITAT

Deduction Of Amount Equal To And Not Exceeding Dividend Distributed On Or Before Due Date Is Allowable U/s 80M On Receipt Basis: Kolkata ITAT
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Swapan kumar beraPradip kumar choubeyManish tiwariCounsel for respondent departmentIncome taxFinance actJudicial memberAccountant memberSwapan kumar

Cash Deposits During Demonetization Can t Be Treated As Unexplained Without Rejecting Books Of A/C: Delhi ITAT

Cash Deposits During Demonetization Can t Be Treated As Unexplained Without Rejecting Books Of A/C: Delhi ITAT
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S rifaur rahmanLalchand bhagat ambica ramAmit ganatraSupreme courtIncome tax officerVimal kumarJudicial memberAccountant memberLalchand bhagatAmbica ram

Approving Authority Has Acted As Mere Rubber Stamp While Granting Approval U/s 153D: Delhi ITAT Quashes Assessment Passed Without Application Of Mind

Approving Authority Has Acted As Mere Rubber Stamp While Granting Approval U/s 153D: Delhi ITAT Quashes Assessment Passed Without Application Of Mind
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Tanuj bansalGautam jainSupreme courtFirst appellate authorityCompetent authorityDelhi high courtIncome taxJoint commissionerSaktijit deyVice presidentNaveen chandraAccountant memberApproving authorityAssessing officerSpecial auditLine del

No Addition Is Permitted U/s 68 Without Linking Alleged Entries Of Cash With That Of Material Seized During Course Of Search: Mumbai ITAT

No Addition Is Permitted U/s 68 Without Linking Alleged Entries Of Cash With That Of Material Seized During Course Of Search: Mumbai ITAT
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Nilesh bharaniSubodh ratnaparkhiIncome taxAnikesh banerjeeJudicial memberAccountant memberCoordinate bench

Claim As Residential House, No Basic Amenities For Habitation Found; Delhi ITAT Upholds Disallowance Of Deduction U/s 54

Claim As Residential House, No Basic Amenities For Habitation Found; Delhi ITAT Upholds Disallowance Of Deduction U/s 54
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Vivek kumar upadhyayOffice superintendentCounsel for appellant departmentIncome tax actCapital gainsSaktijit deyVice presidentAccountant memberMunicipal authoritiesVivek kumar