ITAT Ahmedabad held that disallowance under section 56 (2) (viib) of the Income Tax Act sustained due to wide fluctuation in value of share within a period of less than 5 months and that too within ...

ITAT Kolkata held that denial of concessional tax rate benefit under section 115BAC of the Income Tax Act merely for delayed filing of form no. 10IE not justifiable since the substantial justice ...

ITAT Mumbai held that disallowance of entire expenses alleging that assessee has not started its business activity till date ...