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Grant U/s 80G Can't Be Rejected Merely On Procedural Lapse By Making Application U/s 80G(5)(Ii) Inadvertently Instead Of U/s 80G(5)(Iii): Ahmedabad ITAT

Grant U/s 80G Can't Be Rejected Merely On Procedural Lapse By Making Application U/s 80G(5)(Ii) Inadvertently Instead Of U/s 80G(5)(Iii): Ahmedabad ITAT
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Parin Shah , Income Tax Act , Waseem Ahmed , Accountant Member , Madhumita Roy , Judicial Member , First Proviso ,

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 , Reassessment Proceedings ,

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 , Interest Income , S 57 Iii Of The Income Tax Act ,

Payment Of Excessive Or Unreasonable Salary Is Sine Qua Non For Invoking Provision Of Sec 40A(2)(B): Ahmedabad ITAT

On finding that none of the orders passed by I-T Authorities doubted the services so rendered by the administrative head nor alleged to have been paid salary excessive or unreasonable which is sine. ....

Tamil Nadu , Prashant Upadhyay , Madras High Court , Computer Graphic Ltd , Madhumita Roy , Judicial Member , Annapurna Gupta , Accountant Member , Graphic Ltd , Ahmedabad Itat , Hit Authorities , Ine Qua Non , Section 40a 2b Of The Income Tax Act , S 40a 2b ,

Vehicle Commercially Used For Purpose Of Business Of Company, Eligible For Benefit Of Depreciation : Ahmedabad ITAT

Relying on the decision of the Jurisdictional High Court in the case of PCIT vs. Asian Mills (P.) Ltd., the Ahmedabad ITAT that vehicle exclusively used by an entity for its commercial purpose. ....

Asian Millsp Ltd , Jurisdictional High Court , Waseem Ahmed , Accountant Member , Madhumita Roy , Judicial Member ,