#section 143(2)
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2,479 articlesIncome Tax

Income Tax
Employees’ contribution to EPF/ESI after prescribed due date disallowed u/s 36(1)(va): Kerala HC
Income Tax

Income Tax
Depreciation on road construction admissible since BOT project given rise to an intangible asset: ITAT Delhi
Income Tax

Income Tax
Written off of obsolete inventory permissible as in accordance with accounting standards: ITAT Delhi
Income Tax

Income Tax
Date of receipt of seized documents relevant for reckoning block period of six AYs u/s. 153C: ITAT Delhi
Income Tax

Income Tax
TDS not deductible u/s 195 as services utilised outside India: ITAT Delhi
Income Tax

Income Tax
TPO has no jurisdiction to question commercial expediency or genuineness of need
Excise Duty

Excise Duty
Assessee Entitled to Cash Refund of CVD & SAD Paid Post-01.07.2017: CESTAT
Income Tax

Income Tax
Section 80C Deductions Should Not Be Disallowed Without Justification
Income Tax

Income Tax
Without incriminating material, additions cannot be made to completed/unabated assessments
Income Tax

Income Tax
TDS not deductible on Payments which become Taxable Due to Retrospective Amendment
Income Tax

Income Tax
Assessment Order Passed after allowing only 2 Days to respond to SCN not Sustainable
Income Tax

Income Tax
Reopening Without New Material & on Mere Change of Opinion invalid
Income Tax

Income Tax
No re-opening of assessment on mere change of opinion without nexus with original materials
Income Tax

Income Tax
