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12. 24.8 crore Indians escape multidimensional poverty in last 9 years: NITI Aayog
13. I-T- AO can merely based on statement of Shri Mukesh Banka which has been retracted subsequently held unsecured loans as unexplained cash credit : ITAT
14. I-T- Rate of levy of penalty on undisclosed income which is part of return of income should be levied @20% and not 30% : ITAT
15. I-T- Revisional Power u/s 263 of the Act is not meant to substitute the opinion of a superior tax authority on mere difference of opinion: ITAT
16. I-T- Additions framed u/s 68 of the Act are upheld, where payments made by Assessee are not disclosed in books of accounts and hence & rightly treated as undisclosed income : ITAT
17. I-T- When interest paid on loans, though taken in personal capacity, is utilized for assessee's business is allowable as business expenditure : ITAT
18. I-T- Additions framed u/s 68 r/w Section 115BBE are unwarranted where assessee duly explains nature & source of cash receipts, through sufficient documentation: ITAT
19. I-T - PCIT cannot invoke revisionary jurisdiction u/s 263 when there is no case of lack of enquiry or adequate enquiry on part of AO: ITAT
20. I-T - Sale consideration received in cash in lieu of agreement of sale upon failure of deal, cannot be penalized u/s 271D: ITAT
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