#section 143(2)
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2,479 articlesIncome Tax

Income Tax
Year of entering into JDA would be year of taxability under Income Tax
Income Tax

Income Tax
Accommodation entry of huge amount needs further enquiry hence matter remanded
Income Tax

Income Tax
Order passed without granting video conference hearing is against principles of natural justice
Income Tax

Income Tax
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax

Income Tax
Order passed without mentioning DIN Number should be treated as invalid
Income Tax

Income Tax
Upward adjustment rejected as reimbursement of AMP expenses incurred by Sony India for AE was at arm’s length
Income Tax

Income Tax
Education Cess not allowable expenditure u/s 37(1)
Income Tax

Income Tax
Entire reassessment proceeding illegal without issuance of notice u/s. 143(2)
Income Tax

Income Tax
Reassessment merely because AO didn’t carried independent enquiries of confirmation from creditors unsustainable
Income Tax

Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax

Income Tax
Passing of assessment order two years after Dispute Resolution Panel direction is time barred
Income Tax

Income Tax
CIT(A) Required to Provide Plausible Reasons for Deletion of Addition: ITAT
Income Tax

Income Tax
ITAT Upholds Income Tax Addition for Unexplained Cash Deposit in Bank Account
Income Tax

Income Tax
