#section 142
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319 articlesIncome Tax
Income Tax
Survey Disclosure Can’t Be Taxed at 115BBE & Cash Tax Payment Isn’t Unexplained – ITAT Gives Major Relief
Income Tax
Income Tax
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
Income Tax
Income Tax
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
Income Tax
Income Tax
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
Income Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
ITAT Bangalore Restricts Additions in Search Assessment – Statement Alone Not Incriminating
Income Tax
Income Tax
Assessment without notice u/s 143(2) by jurisdictional AO is void: ITAT Kolkata
Service Tax
Service Tax
CENVAT to be reversed as per rule 6(3) of CCR for common input services used for taxable and exempt service
Excise Duty
Excise Duty
Refund of CVD and SAD paid after Central Goods and Services Tax is granted
Income Tax
Income Tax
Powers of Income-tax Authorities under Section 142 of Income-tax Act, 1961
Corporate Law
Corporate Law
Section 138 Proceedings Can Continue Against Individual Directors Despite IBC Proceedings
Income Tax
Income Tax
ITAT Bangalore (Third Member): No Valid Search on Blueline – 153A Assessments Quashed
Income Tax
Income Tax
ITAT Quashes Reassessment Notice for borrowed belief without tangible material
Income Tax
Income Tax
