#Section 234B
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895 articlesIncome Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
Appeal Dismissed as Section 143(1) Intimation Merged With Subsequent Scrutiny Assessment
Income Tax
Income Tax
Full Section 10(10AA) Benefit Granted as Leave Encashment Was Below ₹25 Lakh Threshold
Income Tax
Income Tax
Bangalore ITAT Bars Additions in Unabated 153A Cases Without Incriminating Material
Income Tax
Income Tax
Section 143(1) Intimation Cannot Override Ongoing Scrutiny Assessment: ITAT Mumbai
Income Tax
Income Tax
Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
Income Tax
Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax
Income Tax
Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore
Income Tax
Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax
Income Tax
Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years
Income Tax
Income Tax
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
Income Tax
Income Tax
No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years
Income Tax
Income Tax
Notional Rent from Sister Concerns Taxable as ‘Other Sources’: ITAT Mumbai
Income Tax
Income Tax
