#section 143(2)
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2,482 articlesIncome Tax

Income Tax
Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
Income Tax

Income Tax
7-Day Opportunity Not a Valid Hearing, Restores Section 69C Credit Card Addition: Mumbai ITAT
Income Tax

Income Tax
10% Safe Harbour Under Section 56(2)(x) Applies Retrospectively: Mumbai ITAT
Income Tax

Income Tax
Section 68 Not Applicable to Repayment of Loans Given in Earlier Year: ITAT Delhi
Income Tax

Income Tax
ITAT Allows Telescoping as Income Already Declared Cannot Be Taxed Again as Commission
Income Tax

Income Tax
ITAT Allows DTAA Benefit on Dividend Distribution Tax as DDT is Tax on Shareholder Income
Income Tax

Income Tax
ITAT Deletes Bogus Purchase Addition as Supplier’s Non-Reply Alone Cannot Prove Transactions Fake
Income Tax

Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax

Income Tax
Section 148 Notice Invalid as It Was Issued by JAO Instead of FAO: Rajasthan HC
Income Tax

Income Tax
Section 69A Addition Cannot Be Made Through Section 154 Rectification: ITAT Hyderabad
Income Tax

Income Tax
LTCG Benefit Allowed as Ownership Rights Passed Before Registration: ITAT Delhi
Income Tax

Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax

Income Tax
SC: Interest on Borrowed Funds Allowed Even for Investment Through Group Concerns – Commercial Expediency Prevails
Income Tax

Income Tax
