#section 143(2)
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2,481 articlesIncome Tax
Income Tax
Delay Condoned as Assessee, an Agriculturist, Unaware of Proceedings: ITAT Ahmedabad
Income Tax
Income Tax
Assessee Must Prove Genuineness to Contest Section 68 Addition for Unexplained Cash Deposits During Demonetization
Income Tax
Income Tax
Addition for delayed payment to PF and ESIC due to mis-reporting in audit report unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
Income Tax
Income Tax
Linking RBI notification violation to Section 68 unjustified as nature & source explained: ITAT Ahmedabad
Income Tax
Income Tax
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Income Tax
Income Tax
Assessee Not Required to Submit Separate Written Retraction Under Section 133A
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Interest calculated solely on Trade Receivables for ALP Determination was unreasonable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Matter remanded as TP adjustment could not be at ‘NIL’ as determined by TPO
Income Tax
Income Tax
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Income Tax
Income Tax
No reassessment if AO failed to issue mandatory notice u/s 143(2) before assessment
Income Tax
Income Tax
