#Section 234B
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895 articlesIncome Tax
Income Tax
Scrap Business Has No Fixed Pattern; Section 68 Addition Deleted Under 44AD: ITAT Agra
Income Tax
Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
Income Tax
Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax
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
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax
Income Tax
