#section 143(2)
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2,479 articlesIncome Tax

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DEPB & Duty Drawback Ineligible Under Section 80-IB, Section 80-IA Issue Remanded: Madras HC
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Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
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Section 120 Jurisdiction Must Follow CBDT Notification; Assessment Quashed: ITAT Patna
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Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
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REIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT
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Pune ITAT Quashes Reassessment for No Section 143(2) Notice After Section 148 Return
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Interest on Borrowed Funds Deductible U/s. 48 Before FA 2023 Amendment: ITAT Mumbai
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Interest on Borrowed Funds Allowed U/s. 48 Before AY 2024-25: ITAT Kolkata
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Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
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Additions Made in Intimation U/s 143(1) Cannot Be Challenged in Appeal Against Scrutiny Assessment: ITAT Bangalore
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Compensatory Interest, Section 80G CSR Deduction and Workforce Depreciation Allowable: Delhi ITAT
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Section 56(2)(x) Applicability Depends on Agreement Date; Mistaken Tax Payment Refundable: ITAT Mumbai
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Section 69 Addition Unsustainable as Joint Ownership & Foreign Investment Source Established: ITAT Mumbai
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