#section 142
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319 articlesIncome Tax
Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax
Income Tax
Interest on Duty Drawback Refund Not a Penalty
Income Tax
Income Tax
Reopening u/s 148 unsustainable as relevant income already reflected in return
Income Tax
Income Tax
Invocation of MSMED provisions in respect of Income Tax special audit remuneration is untenable
Income 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
