Courts: All ITAT
25,428 articlesIncome Tax
Income Tax
Appeals Revived as AO’s Effect Orders Fall Under Section 143/144
Income Tax
Income Tax
Section 153C Six-Year Block Runs From Satisfaction Note Date
Income Tax
Income Tax
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Income Tax
Income Tax
Wrong Officer Issuing Section 143(2) Voids Entire Assessment
Income Tax
Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax
Income Tax
Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
Income Tax
Income Tax
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Income Tax
Income Tax
Documented Demat and Exchange Trades Defeat Section 68 Addition
Income Tax
Income Tax
Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
Income Tax
Income Tax
Section 153A Mandated When Assessee’s Premises Are Searched
Income Tax
Income Tax
Access to Licensed Software Isn’t Royalty Because Only a Copyrighted Article Is Used
Income Tax
Income Tax
Charity Registration Denial Set Aside Due to Procedural Error, Not Merits
Income Tax
Income Tax
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
Income Tax
Income Tax
