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Legal Corner - ITAT Judgments
Section 201(1) - Bharti Auto Products v. CIT (Rajkot)
Section 40(a)(ia) - G.Shankar v. ACIT (Bangalore)
Section 40(a)(ia) -Bansidhar Construction v. ITO (Ahmedabad)
Section 40(a)(ia) - DCIT v. Anand Marakal 48 taxmann.com 402 (Bangalore)
271(1)(c) - ITAT Ahmedabad - Rustom Sorab Medora vs. ITO
Rajeev Kumar Agarwal Vs. Additional Commissioner of Income Tax ,Range 3, Mathura AY 2007-08 & AY 2006-07
TDS Credit - available - even if not in 26AS
Section 206C - TCS on scrap - Bharti Auto Products v. CIT (Rajkot)
Section 263 - Dolphin Offshore Enterprises India Limited v. DCIT (ITAT Mum.)
Swagat Infrastructure - Vehicle purchased in the name of director (ITAT Ahd.)
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