#section 142
Log in to FollowEvery article filed under the “section 142” tag — analysis, news and updates.
301 articlesIncome Tax

Income Tax
Deduction u/s 54F was allowable on 50 Flats received under JDA for Pre-2015 assessment year
Income Tax

Income Tax
Reassessment Notices Quashed as ITBA Portal Dispatch Happened After Limitation Deadline
Income Tax

Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax

Income Tax
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
Income Tax

Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
Income Tax

Income Tax
Reopening After 4 Years on Same “Hawala Purchase” Material = Mere Change of Opinion: Pune ITAT Quashes Reassessment
Income Tax

Income Tax
ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
Income Tax

Income Tax
Reassessment Invalid as Mere Change of Opinion Is Not Reason to Believe: Karnataka HC
Income Tax

Income Tax
ITAT Deletes PF/ESI Disallowance as Issue Was Debatable Under Section 143(1)
Income Tax

Income Tax
Reassessment After 4 Years Quashed as No Failure to Disclose Material Facts: Bombay HC
Income Tax

Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax

Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Corporate Law

Corporate Law
Negligence of bank in presenting cheque within validity period is deficiency in service: Compensation payable
Income Tax

Income Tax
