#section 142
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302 articlesIncome Tax
Income Tax
Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation
Income Tax
Income Tax
Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur
Income Tax
Income Tax
Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable
Income Tax
Income Tax
Addition merely based on loose paper and documents not sustainable
Income Tax
Income Tax
Addition based on DVO Valuation exceeding Stamp Duty Value was upheld
Income Tax
Income Tax
Reassessment proceedings initiated against merged company invalid: Delhi HC
Income Tax
Income Tax
Initiation of reassessment u/s. 147 based on search action instead of 153A/153C is untenable
Income Tax
Income Tax
No valid assessment or reassessment can be made in name of deceased: ITAT Mumbai
Income Tax
Income Tax
Rejection of Section 80IAC Claim Unjustified for mere Form 10CCB Delay
Income Tax
Income Tax
Addition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur
Income Tax
Income Tax
Gujarat HC quashes Reopening of Income Tax Assessment on Change of Opinion
Income Tax
Income Tax
Section 68 Addition for mere non-production of director not tenable: ITAT Kolkata
Income Tax
Income Tax
ITAT Luncknow directed CIT(A) to re-consider condonation as delay of 4 days erroneously calculated as 551 days
Income Tax
Income Tax
