#section 142
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301 articlesIncome Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Income Tax
Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
Income Tax
Income Tax
Sale of Rights in Flat Is Transfer of Capital Asset: ITAT Delhi Allows LTCL; Income Cannot Be Taxed as Other Sources
Income Tax
Income Tax
No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO
Income Tax
Income Tax
Assessment Quashed as Section 127 Transfer Made by Non-Jurisdictional PCIT
Income Tax
Income Tax
Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra
Income Tax
Income Tax
Interest for Late Original Return Valid Despite Timely Search Filing: ITAT Ahmedabad
Corporate Law
Corporate Law
