#section 142
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302 articlesIncome Tax
Income Tax
Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order
Income Tax
Income Tax
Section 153A requires a nexus between seized materials & income additions: Orissa HC
Goods and Services Tax
Goods and Services Tax
GST assessment order served to old address is not valid service of order: Madras HC
Service Tax
Service Tax
Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible
Income Tax
Income Tax
Sections 148 & 144B Override Administrative Instructions: P&H HC
Income Tax
Income Tax
Addition u/s. 69A quashed as nature and source of deposit clearly established: ITAT Nagpur
Income Tax
Income Tax
Corrigendum issued by AO to rectify mistake made in original assessment order is valid: ITAT Chennai
Income Tax
Income Tax
Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
Income Tax
Income Tax
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
Income Tax
Income Tax
ACIT/DCIT has jurisdiction to issue notice u/s. 143(2) of Income Tax Act: Delhi HC
Income Tax
Income Tax
Prescribed income-tax authority for issuance of notice u/s. 143(2) includes ACIT/ DCIT: Delhi HC
Income Tax
Income Tax
Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur
Income Tax
Income Tax
ACIT/DCIT prescribed authority to issue Section 143(2) notice: Delhi HC
Custom Duty
Custom Duty
