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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 Upadhyay , Office Superintendent , Counsel For Appellant Department , Income Tax Act , Capital Gains , Saktijit Dey , Vice President , Accountant Member , Municipal Authorities , Vivek Kumar ,

No Adhoc Disallowance Is Permitted Without Rejecting Books Of Account: Mumbai ITAT

On finding that the AO had audited and still not rejected the books of account, the Mumbai ITAT held that the ad hoc disallowance made by the AO was not justified and needed to be deleted. The. ....

S Rifaur Rahman , G Buildwell Engineers Ltd , Counsel For Appellant Department , Supreme Court , Kuldip Singh , Judicial Member , Accountant Member , Income Tax Business , Principal Commissioner , Income Tax , Mumbai Itat , Books Of Account , D Hoc Disallowance ,

Assessee Has Incurred Expenses For Transfer As Per Scheme Of Arrangement Approved By NCLT; Mumbai ITAT Directs To Allow Stamp Duty & Registration Charges

On finding that when the assessee has incurred the amount in question to complete the transfer as per the scheme of arrangement approved by the NCLT, without which the transfer could not have been. ....

Ajay Chandra , Counsel For Appellant Department , Kuldip Singh , Judicial Member , Accountant Member , Long Term Capital Gains ,

Bifurcated Details Of Income From Specified & Non-Specified Business Is Not Available: Indore ITAT Asks To Reconsider Deduction U/s 35AD

While setting aside the order of deduction passed u/s 35AD of the Income Tax Act in relation to investment on warehouse, the Indore ITAT has remitted back the issue to the AO for proper. ....

Ashish Porwal , Vijay Pal Rao , Counsel For Appellant Department , Judicial Member , Accountant Member , Corporations Act , Indore Itat , Etting Aside Order , S 35ad Of The Income Tax Act , Pecified And Non Specified Business , Ifurcation Of Income ,

Failure To Furnish Segmental Information U/s 92D By Diamond Trader Is No Basis To Levy Penalty U/s 271G: Mumbai ITAT

On finding that transfer pricing adjustment made in the Arm s Length Price to be erroneous, the Mumbai ITAT deleted the penalty u/s 271G of Income Tax Act, 1961 for non-furnishing of requisite. ....

S Rifaur Rahman , Annapurna Business Solutions , Counsel For Appellant Department , Length Price , Income Tax Act , Amit Shukla , Judicial Member , Accountant Member , Transfer Pricing Officer , Woods Exports , Mumbai Itat , Ection 92d Compliance , O Penalty Section 271g , Diamond Trader ,