#section 142
Log in to FollowEvery article filed under the “section 142” tag — analysis, news and updates.
301 articlesIncome Tax
Income Tax
Reassessment u/s. 148 based on suspicion without cogent material is bad-in-law
Income Tax
Income Tax
Reassessment was valid where audit objections could qualify as “Information” u/s 148A
Income Tax
Income Tax
Bogus LTCG addition quashed as sale transaction of shares cannot be doubted
Income Tax
Income Tax
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Income Tax
Income Tax
Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid
Income Tax
Income Tax
Reopening Invalid as No Fresh Material; Full Depreciation Allowed on Office
Income Tax
Income Tax
ITAT Directs Verification of Demonetization Cash Deposit Source
Income Tax
Income Tax
Section 153C Amendment not applicable to searches before June 1, 2015: SC
Income Tax
Income Tax
Clause (ix) of Section 153B Inapplicable for Invalid DTAA Reference: Delhi HC
Income Tax
Income Tax
Every error cannot be corrected under section 263: ITAT Chandigarh
Income Tax
Income Tax
Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)
Income Tax
Income Tax
Assessment u/s. 144 by Additional CIT without order u/s. 120(4)(b) is invalid
Income Tax
Income Tax
Exemption u/s. 11 cannot be denied for bonafide error in ITR: ITAT Jaipur
Income Tax
Income Tax
