Courts: All ITAT
25,416 articlesIncome Tax
Income Tax
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Income Tax
Income Tax
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Income Tax
Income Tax
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Income Tax
Income Tax
Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai
Income Tax
Income Tax
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Income Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Income Tax
Income Tax
Separate Books Allegation Can’t Be Basis Without Prior Show Cause
Income Tax
Income Tax
Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
Income Tax
Income Tax
Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
Bogus Purchase Addition Deleted for Lack of Independent Enquiry
Income Tax
Income Tax
Customer Advances Not Cash Credits Under Section 68
Income Tax
Income Tax
