#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Proceedings u/s 263 unsustainable as enquiry already carried out by AO
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Income Tax
Income Tax
Compensation paid by builder during redevelopment of flats is capital receipt
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Deduction u/s 80HHE is allowed against gross total income
Income Tax
Income Tax
Penalty u/s 271(1)(c) up to 100% of tax evaded justified in case of excess stock found during survey
Income Tax
Income Tax
Section 143(3) order invalid if Passed without Issuing Section 143(2) notice
Income Tax
Income Tax
Expenditure incurred for electricity load extension charges are revenue in nature
Income Tax
Income Tax
If last working day is holiday then authority can undertake compliance on next working day
Income Tax
Income Tax
Section 292BB doesn’t cure complete absence of notice it cures only manner of service of notice
Income Tax
Income Tax
Addition on the basis of mis-reporting of insurance company unsustainable
Income Tax
Income Tax
Withholding of Income Tax refund for issue of section 143(2) is unjustified
Income Tax
Income Tax
