#section 142
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302 articlesIncome Tax
Income Tax
Delay in filing income tax return results into imposition of penalty and prosecution: Karnataka HC
Income Tax
Income Tax
Bombay HC Orders I-T Dept to Enable Section 87A Rebate Claim in Tax Return Utility
Income Tax
Income Tax
Appellant’s unawareness of e-proceedings: ITAT Remands Case for Reassessment
Excise Duty
Excise Duty
Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’
Income Tax
Income Tax
Revision u/s. 263 justified as claim accepted without any enquiry: Kerala HC
Income Tax
Income Tax
ITAT Remits Fake Invoice addition Case to AO for consideration of New Evidence
Income Tax
Income Tax
No revision u/s 263 if AO’s view on the issue was a plausible view
Income Tax
Income Tax
Revision u/s. 263 justified as AO accepted claim without adequate enquiry: Kerala HC
Income Tax
Income Tax
Part rejection of cash books without assigning any reason not justified: ITAT Ahmedabad
Income Tax
Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
Corporate Law
Corporate Law
Unilateral guarantee revocation doesn’t absolve guarantor’s obligation as revocation not agreed by Financial Creditor
Income Tax
Income Tax
Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Income Tax
Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax
Income Tax
