#section 143(2)
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2,479 articlesIncome Tax
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Penalty u/s 271AAB not imposable in absence of conduct of search
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Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
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Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
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ITAT Bangalore Quashes Assessment Order Due to Invalid Notice under Section 143(2)
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Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
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Expenses cannot be treated as bogus merely for accounting subsequent to date of search
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Stamp duty value on date of allotment is to be taken as per first proviso to section 56(2)(vii)(b)
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Scrutiny assessment bad in law if Section 143(2) notice was Time-Barred
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Interest on money borrowed for business is allowable as business expenditure
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Addition sustained on failure to produce evidence to support astronomical agricultural income
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Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
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Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
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Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
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