#section 142
Log in to FollowEvery article filed under the “section 142” tag — analysis, news and updates.
319 articlesIncome Tax
Income Tax
Section 143(1)(a) Intimation Quashed Due to Failure to Issue Mandatory Prior Notice
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
Delhi High Court Grants Exemption Despite Incorrect Income Head in Return
Income Tax
Income Tax
ITAT Indore Sets Aside FTC Disallowance as Form 67 Filed With Section 139(4) Return
Income 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
