#section 142
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301 articlesIncome Tax
Income Tax
Wrong Officer Issuing Section 143(2) Voids Entire Assessment
Income Tax
Income Tax
Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment
Income Tax
Income Tax
Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
Income Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
Ex-Parte Section 69A Addition Set Aside for Lack of Verification of Agency Role
Income Tax
Income Tax
Domestic Royalty Split Not Permissible: Entire TP Adjustment Deleted
Income Tax
Income Tax
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Corporate Law
Corporate Law
Only Payee’s Home Branch Can Try Section 138 Cases: SC Defines Jurisdiction under NI Act
Income Tax
Income Tax
Section 54/54F Deductions Denied on Joint Ownership in Capital Gains Case
Income Tax
Income Tax
LTCG Addition Remanded as CIT(A) Failed to Allow Rebuttal Opportunity
Income Tax
Income Tax
Penalty Sustained Because Tax Paid Without Return Doesn’t Disclose Income Details
Income Tax
Income Tax
Reminders Aren’t New Defaults – ITAT Chennai Reduces 272A(1)(d) Levy
Income Tax
Income Tax
