#section 142
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319 articlesIncome 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
No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty
Income Tax
Income Tax
CPC Section 143(1) Adjustment Invalid if done without Prior Intimation: ITAT Delhi
Income Tax
Income Tax
Income Tax Section 143(1) Adjustments Without Opportunity of Hearing Unsustainable
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
Special Income Tax Audit Invalid Due to Lack of Proven Complexity in Accounts: Delhi HC
Income Tax
Income Tax
Double addition flagged: ITAT gives vegetable trader one more chance-with cost
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
Income Tax
ITAT Pune: Reopening After 4 Years Invalid When Share Premium Details Already Disclosed – Rs. 30 Cr Addition u/s 68 Deleted
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
