#section 143(2)
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2,480 articlesIncome Tax
Income Tax
Penalty on Share Premium Valuation Deleted – Bona Fide Claim Not Concealment
Income Tax
Income Tax
ITAT Mumbai: On-Money Taxed at 8%, Subcontract Disallowance Deleted – Real Estate Additions Rationalised
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid – Firm Partner Cannot Be Interchanged
Income Tax
Income Tax
ITAT Mumbai: Penalty Not Automatic on Disallowances – Major Relief in Depreciation Expense Claims
Income Tax
Income Tax
ITAT Delhi Quashes Assessment Due to Invalid Manual Scrutiny Selection
Income Tax
Income Tax
Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met
Income Tax
Income Tax
Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Income Tax
Income Tax
