#Section 139(4)
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90 articlesIncome Tax
Income Tax
ITAT Bangalore: Property Cost Cannot Be Assumed Nil Merely for Lack of Old Records
Income Tax
Income Tax
Sections 276CC, 278B Prosecution Quashed as Director Resigned Before Return-Filing Default: Bombay HC
Income Tax
Income Tax
Period of limitation prescribed under Income-tax Act, 1961
Income Tax
Income Tax
Section 54 Relief Cannot Be Denied If Capital Gains Are Invested Before Filing Return u/s 139(4): Bangalore ITAT
Income Tax
Income Tax
Third-Party ERP Entries Alone Cannot Justify Section 69 Addition: ITAT Deletes Jewellery Purchase Addition
Income Tax
Income Tax
Delay in Filing Form 10B Not Grounds to Deny Section 11 Exemption When Report Was Filed Before Processing
Income Tax
Income Tax
Condonation Denial Invalid as CBDT Circular Cannot Be Applied Restrictively: Delhi HC
Income Tax
Income Tax
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Income Tax
Income Tax
Sections 54B & 54F Deductions Reopened: ITAT Ahmedabad Remands Capital Gains Case for Fresh Adjudication
Income Tax
Income Tax
Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside
Income Tax
Income Tax
Belated Form 10B Filing Does Not Bar Section 11 Exemption
Income Tax
Income Tax
