#section 143(2)
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2,479 articlesIncome Tax
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Section 54F Deduction Allowed on Genuine House Purchase from In-Laws: Mumbai ITAT
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Section 54 Relief Can’t Be Denied Merely Due to Section 50C Addition: Pune ITAT
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Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC
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Section 68 Addition Deleted as Demonetisation Cash Deposits Came From Recorded Debtors: ITAT Lucknow
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Section 69A Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales: ITAT Chennai
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Section 69 Addition Deleted as No Evidence Linked Joint Holder to Alleged On-Money: ITAT Mumbai
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Software Distribution & Management Fee Not Taxable Under India-Singapore DTAA: ITAT Mumbai
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Income Tax
Management Fees Held Not Taxable as FTS; Software Taxability Remanded to AO: ITAT Mumbai
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Section 14A Disallowance Deleted as No Exempt Income Earned: ITAT Mumbai
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Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi
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Bad Debt Write-off Enough After TRF Ltd.; Verify Only Section 36(2): ITAT Bangalore
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Ad Hoc Disallowance Without Defects Unsustainable; GST/TDS Late Fee Remanded: ITAT Lucknow
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WhatsApp Chats & Excel Sheets Can’t Justify Taxing Gross Receipts: ITAT Mumbai
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Income Tax
