#section 143(2)
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2,479 articlesIncome Tax

Income Tax
Deduction u/s 10AA duly available to interest income earned from FD
Income Tax

Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax

Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
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Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit
Income Tax

Income Tax
Depreciation on goodwill allowable once existence of goodwill is established
Income Tax

Income Tax
Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A
Income Tax

Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Income Tax

Income Tax
Order passed against a non-existing company is liable to be quashed
Income Tax

Income Tax
Addition sustained as onus not discharged by the assessee
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Taxing under capital gain can be burdened only when cost of acquisition is established
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Income Tax
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion
Income Tax

Income Tax
Expenditure towards ESOP is allowable deduction u/s 37
Income Tax

Income Tax
