#Section 234B
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803 articlesIncome Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
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Income Tax
ITAT Rajkot Upholds Sec 263; Failure to Verify Share Capital Source of Source Makes Order Erroneous
Income Tax
Income Tax
ITAT Delhi Upholds CIT(A); High-Pitched Sec 68 Ad-Hoc Additions Deleted for Lack of Verification
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Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
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Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
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Flat Purchase Addition Deleted – Creditor Loan Proved; Wife’s Contribution Not Taxable: ITAT Mumbai
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Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
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No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
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Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
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Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
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ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
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Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
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Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
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