#section 143(2)
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2,482 articlesIncome Tax
Income Tax
No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
Income Tax
Income Tax
Calcutta HC Sets Aside Assessment Order for Notice Sent to Unregistered Email, Violating Natural Justice
Income Tax
Income Tax
Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
Income Tax
Income Tax
Revenue appeal dismissed as opportunity to counter allegation not afforded: Delhi HC
Income Tax
Income Tax
Disallowance not justified as expenditure mistakenly presumed as personal expenditure: ITAT Delhi
Income Tax
Income Tax
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
Income Tax
Income Tax
Delay of 611 days condoned as assessee being layperson has limited familiarity with e-portal system
Income Tax
Income Tax
Protective addition deleted as income already included and tax paid by assessee’s wife: ITAT Delhi
Income Tax
Income Tax
Mehta Charitable Trust case: ITAT disallows expenses not related to taxable income
Income Tax
Income Tax
Appeal dismissed as filed on the basis of invalid return: ITAT Chandigarh
Income Tax
Income Tax
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Income Tax
Income Tax
Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date
Income Tax
Income Tax
Commercial expediency not to be examined by AO while examining explanation provided u/s. 68
Income Tax
Income Tax
