#section 143(2)
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2,479 articlesIncome Tax

Income Tax
ITAT Allows section 54 Deduction for property registered in spouse’s name
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Income Tax
Reopening inspired from change of opinion is liable to be quashed
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Income Tax
ITAT Kolkata deletes addition of Rs. 3 Crore of share capital & share premium
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Denial of 80IA Benefit in 4th Year Unjustified: Delhi HC
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Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO
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AO Must Verify Documents Before Disallowing Business Loss: ITAT Ahmedabad
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Income Tax
ITAT Mumbai Upheld Reassessment on Undisclosed Property Transactions
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Delhi HC upholds deletion of disallowed management fees to ATS Infrastructure Ltd.
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Sundry Creditors arising out of Hawala-Linked Bogus Purchases: Income Tax Treatment
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Penalty u/s. 270A unjustified as application for immunity filed u/s. 270AA not decided within time limit
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Income Tax
HC explains Implications of Notice Issuance via Post or Email under Section 149
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No addition u/s 69 for advances received against booking of flats by treating it as unexplained expenditure
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Income Tax
No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
Income Tax

Income Tax
