#section 143(2)
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2,479 articlesIncome Tax

Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax

Income Tax
Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax

Income Tax
ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Income Tax

Income Tax
GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax

Income Tax
ITAT Bangalore Deletes Sec. 69A Addition on Cash Re-deposit Out of Explained Loan Withdrawals
Income Tax

Income Tax
Slump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax

Income Tax
ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence
Income Tax

Income Tax
Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi
Income Tax

Income Tax
Section 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune
Income Tax

Income Tax
Gujarat HC Quashed Reassessment Notice Due to Absence of Fresh Material After Scrutiny Proceedings
Income Tax

Income Tax
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Income Tax

Income Tax
AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
Income Tax

Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax

Income Tax
