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#section 142

Every article filed under the “section 142” tag — analysis, news and updates.

301 articles
Corporate LawTelangana HC Rejects Writ Against Reassessment After CIRP Approval Under Income Tax Act
Corporate Law

Telangana HC Rejects Writ Against Reassessment After CIRP Approval Under Income Tax Act

CA Sandeep Kanoi4 days ago
Income TaxSection 40 BMA Interest Unsustainable on Disclosed Foreign Source: ITAT Chennai
Income Tax

Section 40 BMA Interest Unsustainable on Disclosed Foreign Source: ITAT Chennai

CA Sandeep Kanoi5 days ago
Income TaxCash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT
Income Tax

Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT

CA Vijayakumar Shetty2 weeks ago
Income TaxITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined
Income Tax

ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice
Income Tax

ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice

CA Sandeep Kanoi2 weeks ago
Income TaxBombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund
Income Tax

Bombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Quashes Scrutiny Assessment for Unsigned Electronic Assessment Order
Income Tax

ITAT Quashes Scrutiny Assessment for Unsigned Electronic Assessment Order

CA Sandeep Kanoi3 weeks ago
Income TaxOff-the-Shelf Software Licence Fees Are Not Fees for Technical Services: ITAT Delhi
Income Tax

Off-the-Shelf Software Licence Fees Are Not Fees for Technical Services: ITAT Delhi

CA Sandeep Kanoi3 weeks ago
Income TaxFacts of One Assessment Year Cannot Be Used for Another: Orissa HC
Income Tax

Facts of One Assessment Year Cannot Be Used for Another: Orissa HC

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error
Income Tax

ITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error

CA Sandeep Kanoi3 weeks ago
Income TaxLucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits
Income Tax

Lucknow ITAT Deletes ₹1.31 Crore Cash Deposit Addition; Bank Mitra Not Taxable on Customers’ Deposits

CA Vijayakumar Shetty3 weeks ago
Corporate LawSC Closes All Matrimonial Proceedings After Dissolving Marriage Under Article 142
Corporate Law

SC Closes All Matrimonial Proceedings After Dissolving Marriage Under Article 142

CA Sandeep Kanoi4 weeks ago
Income TaxPatna HC Quashes Reassessment Based on Incorrect Section 148A Notice
Income Tax

Patna HC Quashes Reassessment Based on Incorrect Section 148A Notice

CA Sandeep Kanoi1 month ago
Income TaxSection 143(1)(a) Disallowance Set Aside on Debatable PF/ESI Issue: Chhattisgarh HC
Income Tax

Section 143(1)(a) Disallowance Set Aside on Debatable PF/ESI Issue: Chhattisgarh HC

CA Sandeep Kanoi1 month ago