#section 142
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319 articlesIncome Tax
Income Tax
Where non-submission of documents led to Best Judgment Assessment, HC set aside order subject to 15% deposit
Income Tax
Income Tax
Ad-hoc determination without invoking special audit not justifiable due to complexity of business
Goods and Services Tax
Goods and Services Tax
Summary of SCN in GST DRC-01 doesn’t substitute proper SCN: Gauhati HC
Income Tax
Income Tax
Delay in filing Form 10-IC condoned as genuine hardship shown: Allahabad HC
Income 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
