#section 142
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301 articlesIncome Tax
Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Income Tax
Income Tax
Notice issued to ceased entity is fundamentally illegal and without jurisdiction
Income Tax
Income Tax
Disallowance sustained as employees’ share to PF/ESI not paid within stipulated due date
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Adjustment u/s 143(1)(a) by disallowing exemption u/s 11 without prior intimation is unjustified
Income Tax
Income Tax
Brushing aside objections of assessee has rendered entire mechanism provided u/s 143(1)(a) as redundant
Income Tax
Income Tax
Deduction u/s 36(1)(va) allowed if payment made on day next to due date, as due date being a holiday
Income Tax
Income Tax
Overview of amendments in section 142(2A) of Income Tax Act,1961 vide Finance Act 2023
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond prescribed due date is sustained
Income Tax
Income Tax
Addition sustained as onus not discharged by the assessee
Income Tax
Income Tax
Taxing under capital gain can be burdened only when cost of acquisition is established
Income Tax
Income Tax
