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C.N. Prasad
Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]
March 5, 2024
Case Digest: Fee for Technical Service (FTS) and Double Taxation Avoidance Agreement (DTAAs)
October 17, 2023
Charging of Fees for conducting Matches or Tournament in Rifle Shooting is not Commercial Activity : ITAT grants relief to Haryana Rifle Association [Read Order]
July 15, 2023
CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]
June 16, 2023
Disallowance of Interest can’t be made where Interest-Free Funds are sufficient to cover Interest-Free Investments: ITAT [Read Order]
June 24, 2021
Use of Bunglow owned by Director’s Wife for Housing Company’s Staff and Guests purely ‘Business in Nature’: ITAT deletes Disallowances [Read Order]
June 7, 2021
No disallowance of Interest on Borrowed Capital for Business purposes: ITAT [Read Order]
December 3, 2020
Payment of TDS would relate back to the date of presentation of cheques to the banker: ITAT directes TDS-CPC to re-compute interest payable by Standard Chartered Bank
August 25, 2020
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