#section 142
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319 articlesIncome 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
Customs and excise department doesn’t have priority over secured creditors: Madhya Pradesh HC
Income Tax
Income Tax
Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC
Income Tax
Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Income Tax
Income Tax
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
Income Tax
Income Tax
Reassessment proceedings quashed as sanction granted u/s. 151 in a mechanical manner: Bombay HC
Income Tax
Income Tax
Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
Income Tax
Income Tax
Reassessment after expiry of four years unsustainable as material fact disclosed fully: Bombay HC
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Corporate Law
Corporate Law
SC held no quashing of NI Act section 138 cheque bounce case by HC u/s 482 of CrPC without consent of Complainant
Income Tax
Income Tax
Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
Income Tax
Income Tax
