#section 142
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301 articlesIncome Tax
Income Tax
Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss
Income Tax
Income Tax
Reopening Invalid When Search Material Triggers Section 153C
Income Tax
Income Tax
Reassessment Quashed: No Valid ‘Reason to Believe’ Despite Insight Portal Data – Gujarat HC
Income Tax
Income Tax
Section 50C Adjustment Barred at Return Processing Stage: ITAT Delhi
Income Tax
Income Tax
Inter-Charity Donations is Valid Application of Income: ITAT Delhi
Income Tax
Income Tax
Appeal Dismissed for Lack of Jurisdiction Based on AO Location
Income Tax
Income Tax
No Incriminating Material, Section 263 Cannot Override 153A Order
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Income Tax
Income Tax
No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam
Income Tax
Income Tax
Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
Income Tax
Income Tax
Delayed Filing Blocks 80P Deduction: ITAT Upholds CPC Adjustment
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
PF Delay Partly Disallowed, MAT Issue Sent Back for Verification
Income Tax
Income Tax
