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Impact Of Working Capital Adjustment On Outstanding Trade Receivable Must Be Verified Before Making ALP Adjustment Qua Notional Interest: Ahmedabad ITAT

The Ahmedabad ITAT remitted the issue of transfer pricing adjustment regarding interest on overdue trade receivables in case of entity engaged in manufacturing of pharmaceutical products, while. ....

Parin Shah , Enterprises Aes , International Transaction , Suchitra Kamble , Judicial Member , Waseem Ahmed , Accountant Member , Transfer Pricing Officer , Length Price , Transaction Net Margin Method ,

Amount Deposited During Demonetization Does Not Call For Addition U/s 69A If Source Of Deposit Was Sufficiently Explained: Rajkot ITAT

Finding that the assessee has explained the details of the earning of the amount which was rightly deposited during the demonetization period, the Rajkot ITAT held that the addition confirmed by. ....

Assessing Officer , Suchitra Kamble , Judicial Member , Waseem Ahmed , Accountant Member , Rajkot Itat , Emonetization Period , S 69a Of The Income Tax Act ,

Filing Of Return U/s 139(1) Within Due Date Is Mandatory For Claiming Deduction U/s 80IB: Ahmedabad ITAT

Emphasizing that the condition of filing the return of income within the due date is mandatory in nature for claiming deduction u/s 80IB(10) of the Income tax Act, the Ahmedabad ITAT confirmed the. ....

Ahilendra Pratap Yadav , Revenue Department , Wipro Ltd , Apex Court , Suchitra Kamble , Judicial Member , Waseem Ahmed , Accountant Member , Income Tax Act , Assessing Officer , Income Tax Statute , Ahilendra Pratap , Ahmedabad Itat , Iling Return , Ection 80ib 10 Of The Income Tax Act , Wipro Ltd Vs Pr Cit ,

Discrepancy In Stock Sufficient Enough For Addition U/s 69B: Rajkot ITAT Confirms Estimation Of Gross Profit

On finding that the AO has rightly estimated the gross profit after finding discrepancy in stock, the Rajkot ITAT confirmed the addition made u/s 69B of Income tax Act, 1961.The Bench comprising. ....

Suchitra Kamble , Judicial Member , Waseem Ahmed , Accountant Member , Assessing Officer , Authorized Representative , Rajkot Itat , Ection 69b Income Tax Act , Tock Discrepancy , Gross Profit ,

LTCG Not Eligible For Exemption U/s 10(38) If Claimed On Bogus Scrips: Ahmedabad ITAT

On finding the scrips as non-genuine and bogus, the Ahmedabad ITAT confirms the Assessing Officer s and CIT(A) s decision for denying the LTCG exemption under Section 10(38) of the Income Tax Act,. ....

Vipul Khandhar , Assessing Officer , Income Tax Act , Suchitra Kamble , Judicial Member , Ahmedabad Itat , Tcg Exemption Denial , Ogus Scrips ,