#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Section 69 Addition sustained as documents seized was incriminating in nature
Income Tax
Income Tax
Non-filing Form No. 62 cannot disentitle claim of depreciation of amalgamating company
Income Tax
Income Tax
Exemption u/s. 54 granted as amount utilized within extended time under TOLA
Income Tax
Income Tax
Prosecution u/s. 276C(1) cannot be continued as penalty proceedings u/s. 276C(1) already terminated
Income Tax
Income Tax
Cost incurred in furnishing flat is allowed as cost of improvement under capital gain
Income Tax
Income Tax
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
Income Tax
Income Tax
No addition u/s. 68 as genuineness and identity of shareholders proved
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Income Tax
Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary
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Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
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Income Tax
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
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Income Tax
Concluded assessments cannot be reopened merely based on suspicion: Delhi HC
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Income Tax
Sentence u/s. 276C(2) upheld due to wilful non-payment of income tax: Delhi HC
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Income Tax
