#section 142
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319 articlesCorporate Law
Corporate Law
Partners Can Face Cheque Dishonour Complaint Without Firm Initially Arraigned: SC
Income Tax
Income Tax
ITAT Bangalore: Assessee Gets 90 Days to Prove Agricultural Source of Disputed Bank Deposits
Income Tax
Income Tax
Section 143(3) Assessment Using Search Material Legally Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata
Income Tax
Income Tax
Section 263 Cannot Apply to Unadjusted CPC Intimation: Karnataka HC
Income Tax
Income Tax
Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC
Income Tax
Income Tax
AO Cannot Reopen Assessment Concluded by Settlement Commission: SC
Income Tax
Income Tax
Rajasthan HC Upholds Section 147 Explanation for Subsequent Escaped Income
Income Tax
Income Tax
Section 153C: Binding Delhi HC Precedent Trumps ITAT’s Contrary View
Income Tax
Income Tax
Recorded Group Cash-in-Hand Accepted; Section 69A Additions Based on Incomplete Tally Data Deleted: Delhi ITAT
Income Tax
Income Tax
Search Clock Starts on Seized Material Receipt; AYs 2011-12 & 2012-13 Outside Section 153C
Income Tax
Income Tax
Bangalore ITAT Condoned 119-Day Delay, Rejects Tax on ₹63-Lakh Sale Without Costs
Income Tax
Income Tax
₹2.15-Crore 69A Addition Restored; Ahmedabad ITAT Deletes 271AAC, Upholds ₹20,000 272A Penalty
Income Tax
Income Tax
