#section 143(2)
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2,480 articlesIncome Tax

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Interest which is not received on debits cannot be disallowed
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Addition towards unexplained credit not sustained as source of credit duly explained
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Issuance of notice to demerged company is invalid
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Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
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Fees for live and non-live transmission right not taxable as royalty
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Reopening of assessment after full and true disclosure of material facts unsustainable
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Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified
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Interest earned by co-operative society on investment with co-operative bank deductible u/s 80P(2)(d)
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Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation
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Addition for Fall in Gross Profits Without Proof of Suppression is Unsustainable
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Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable
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CIT(A) not adjudicated issues on merit: ITAT Restores Matter to CIT(A)
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Email Notice Non-Compliance due to Online Service Knowledge Gap: ITAT Directs Re-adjudication
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