#section 143(2)
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2,479 articlesIncome Tax

Income Tax
No protective addition when substantive addition already been made
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Income Tax
AO cannot change his view in the garb of rectification of mistake under section 154
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Income Tax
Intas Pharmaceuticals Wins Dispute Over Profitability Calculations
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Income Tax
Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings
Income Tax

Income Tax
Interest expense cannot be disallowed for not reflecting in Form 26AS
Income Tax

Income Tax
Section 115BBE Applies When Source of Income Unexplained
Income Tax

Income Tax
Non-finalized Documents found on third-party premises without independent corroboration cannot justify additions
Income Tax

Income Tax
ITAT upholds addition for allegedly Gift from father-in-law
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Income Tax
Assessee Can Avail DTVSV Act Benefits Even if Appeal Limitation Period Not Expired
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Income Tax
Assessment order passed in the name of a deceased individual is invalid: ITAT Jaipur
Income Tax

Income Tax
Only profit element embedded in bogus purchases should be added to income
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Income Tax
AO Cannot Reject claim of Cash Deposit Against Withdrawals Based on Assumption: ITAT Kolkata
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Income Tax
Section 41(1) cannot be invoked without liability in books: ITAT Kolkata
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Income Tax
