Day: January 19, 2026
142 articlesIncome Tax

Income Tax
Entire Bogus Purchase Cannot Be Added: ITAT Limits Taxation to Profit Element
Income Tax

Income Tax
ITAT Mumbai Deletes ₹37 Lakh 271D Penalty: Third-Party Statements Insufficient
Income Tax

Income Tax
Mere Wrong Audit Report Entry Can’t Justify U/s 143(1) Disallowance: ITAT Kolkata
Income Tax

Income Tax
ITAT Kolkata Strikes Down Assessment for Lack of Jurisdiction Based on CBDT Limits
Income Tax

Income Tax
Small Stamp Duty Variations Cannot Trigger Section 56(2)(vii)(b) Deemed Income
Income Tax

Income Tax
Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi
Income Tax

Income Tax
Section 68 Addition Deleted as Loans Confirmed and Taxed in Lenders’ Hands
Income Tax

Income Tax
ITAT Mumbai Deletes Section 14A Disallowance as No Expenditure Was Claimed
Income Tax

Income Tax
Section 56(2)(x) Addition Deleted as Demerger Was Tax-Neutral
Income Tax

Income Tax
ITAT Delhi Upholds Deletion of Section 68/69C Additions on Demonetisation Cash Sales Evidence
Income Tax

Income Tax
Defective Penalty Notice Invalidates Section 271(1)(c) Penalty: ITAT Delhi
Income Tax

Income Tax
ITAT Mumbai Upholds 8% Presumptive Income on Demonetisation Cash Deposits
Income Tax

Income Tax
Section 153C Assessments Beyond Six-Year Block Invalid: ITAT Delhi
Income Tax

Income Tax
