#section 142
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319 articlesIncome 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
There cannot be second round of Section 271(1)(b) penalty for same default
Income 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
Income Tax
Income Tax
Notices Under Section 142(1) of Income Tax Act, 1961
Income Tax
Income Tax
