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Equal Amount Of Investment In Equity Of Other Entity Was Made Against Credits In Form Of Share Capital & Premium: Kolkata ITAT Justifies Addition U/s 68

Equal Amount Of Investment In Equity Of Other Entity Was Made Against Credits In Form Of Share Capital & Premium: Kolkata ITAT Justifies Addition U/s 68
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Tax actAnikesh banerjeeJudicial memberManish boradAccountant member

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT
livelaw.in - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from livelaw.in Daily Mail and Mail on Sunday newspapers.

Giridhar dheliaKale khan mohammed hanifSupreme courtBombay high courtManish build wellp ltdDelhi high courtIncome taxTax actSanjay gargJudicial memberManish boradAccountant memberAssessing officerFinland shippingKale khanMohammed hanif

Primary Agricultural Credit Society Entitled To Benefit Section 80P(2)(i) For Providing Credit Facilities For Non-Agricultural Purposes To Its Members: ITAT

The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that Primary Agricultural Credit Society is entitled to benefit under Section 80P(2)(i) of the Income Tax Act for providing credit.

West bengalSiddarth agarwalAgricultural credit societyKolkata benchIncome tax appellate tribunalPrimary agricultural credit societyIncome tax actRajpal yadavVice presidentManish boradAccountant memberIncome taxWest bengal co operative societies actFor appellantCredit societyEction 80p 2i

AO Fails To Scrutinize Cash Payments By Assessee Under Lens Of Sec 40A; Indore ITAT Upholds Revisional Interference U/s 263

On finding a lack of inquiry on the part of AO in allowing cash sales, which renders the assessment order erroneous so far as it is prejudicial to the interests of revenue, the Indore ITAT upheld .

Anil khandelwalVijay pal raoJudicial memberManish boradAccountant memberIncome tax rulesIndore itatFlash salesSsessment orderDisallowance us 40a 3 of the income tax actR citSection 263Rule 6dd of the income tax rulesCrutiny assessment

Income Tax Exemptions Available To ST Individuals Can t Be Extended To Partnership Firm: ITAT

The Guwahati Bench of the Income Tax Appellate Tribunal (ITAT) has held that the exemption under Section 10(26) of the Income Tax Act has been specifically conferred on members of the Scheduled Tribe.

State of meghalayaKhasi hillsHotel centre point at shillongGauhati high courtGuwahati benchIncome tax appellate tribunalIncome tax actScheduled tribeRajpal yadavVice presidentSanjay gargJudicial memberManish boradAccountant memberIncome taxHotel centre point