Section 2(31) of the Income Tax Act

ITAT - Depreciation - Luxury Sports Car - Director - Company - Inanimate Person - Depreciation on Luxury Sports Car - Income Tax - taxscan
Limited Company being an Inanimate Person, cannot have anything ‘Personal’: ITAT allows Depreciation on Luxury Sports Car used by Director [Read Order]
December 5, 2022
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A Sovereign Country cannot be treated as a person or Authority for the purpose of Sec 43(1) of the IT Act: ITAT [Read Order]
August 21, 2017
ITAT-delhi-taxscan
Notice to ‘HUF’cannot be deemed as notice to ‘Individual’: ITAT Chennai [Read Order]
March 8, 2017
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