Himachal High Court held that as per section 43-B of the Income Tax Act deduction towards contribution to leave encashment ...
For deciding application for “brand rate” relevant date deemed to be from date of conversion: CESTAT
In the matter abovementioned, CESTAT remanded the matter to competent authority by holding that the export would have to be deemed to have taken place only on the date of conversion, amendment of ...
ITAT Delhi held that there is no case for making any addition u/s 68 of the Act in the hands of the assessee by denying the exemption under section 10 (38) of the Act for the LTCG on sale of shares of ...
ITAT Ahmedabad held that additions under section 68 of the Income Tax Act is not sustainable since assessee established identity, genuineness and creditworthiness of the lenders. Accordingly, addition ...
The ITAT, after reviewing the situation, found that the delay in filing the appeal was due to genuine internal issues among the firm’s partners. Considering this, the tribunal condoned the delay and ...
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