#section 143(2)
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2,480 articlesIncome Tax
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No section 148 Notice can be Issued before expiry of Period For Issuing Section 143(2) Notice
Income Tax
Income Tax
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
Income Tax
Income Tax
Short-Term Capital Loss Addition Unsustainable: Transaction Not Bogus
Income Tax
Income Tax
Notice u/s 148 can be Issued on Assessee’s Failure to truly disclose Material Facts: ITAT
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Income Tax
ITAT Upholds Disallowance of Long Term Capital Loss Claim Due to Lack of Proof
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Reopening of assessment quashed as PCIT granted approval without adequate inquiry
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Advance forfeited without transfer of capital assets is taxable as ‘Income from Other Sources’
Income Tax
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Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
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No Penalty u/s 271B for Delay Due to director-cum-accountant’s Death
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No Penalty on Voluntary Section 43B Disallowance Enhancement
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Notional interest income cannot be estimated for disallowing interest expenditure
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ITAT Abolishes Section 271AAB Penalty for Lack of Deliberate Defiance of Law
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Addition based on Dumb Documents without corroborative evidence is Unsustainable
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Income Tax
