#section 142
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301 articlesIncome Tax
Income Tax
Addition of sales reversal entry as unexplained expenditure is unjustified
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
Delayed payment of employee’s contribution to PF & ESI adjustable u/s 143(1)
Income Tax
Income Tax
Cost of improvement & indexation cannot be claimed without evidence to prove construction
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
Income Tax
Income Tax
Deduction u/s 36(1)(va) available only if employees’ share is deposited by employer before due date
Income Tax
Income Tax
Penalty u/s 271(1)(b) not imposable for non-compliance of section 142(1)
Income Tax
Income Tax
Inquiry under Section 142 or 142A of Income Tax Act, 1961
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Income Tax
Notices Under Section 142(1) of Income Tax Act, 1961
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Income Tax
CBDT notifies Prescribed Income-tax Authority’ under Section 143(2) for Returns
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Income Tax
Allowing prescribed authority to issue section 142(1)(i) notice
Income Tax
Income Tax
Notice under section 142(1) of Income Tax Act 1961
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Income Tax
Limited Scrutiny cannot be converted to Complete Scrutiny without following CBDT Circular
Income Tax
Income Tax
