#section 142
Log in to FollowEvery article filed under the “section 142” tag — analysis, news and updates.
319 articlesIncome Tax
Income Tax
Section 50C DVO Reference Cannot Extend Assessment Time Limit: Delhi ITAT
Income Tax
Income Tax
Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad
Income Tax
Income Tax
Gross Gaming Wallet Credits Cannot Be Taxed Without Real Income: ITAT Bangalore
Income Tax
Income Tax
Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice
Corporate Law
Corporate Law
Telangana HC Rejects Writ Against Reassessment After CIRP Approval Under Income Tax Act
Income Tax
Income Tax
Section 40 BMA Interest Unsustainable on Disclosed Foreign Source: ITAT Chennai
Income Tax
Income Tax
Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT
Income Tax
Income Tax
ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined
Income Tax
Income Tax
ITAT Raipur Quashes Section 143(3) Assessment for Absence of Section 143(2) Notice
Income Tax
Income Tax
Bombay HC Quashes Section 276CC Prosecution as Assessee Was Entitled to Refund
Income Tax
Income Tax
ITAT Quashes Scrutiny Assessment for Unsigned Electronic Assessment Order
Income Tax
Income Tax
Off-the-Shelf Software Licence Fees Are Not Fees for Technical Services: ITAT Delhi
Income Tax
Income Tax
Facts of One Assessment Year Cannot Be Used for Another: Orissa HC
Income Tax
Income Tax
