#section 143(2)
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2,479 articlesIncome Tax
Income Tax
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
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Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
Income Tax
Income Tax
₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
Income Tax
Income Tax
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed- Interest from Co-op Banks Eligible, AO Directed to Delete Addition
Income Tax
Income Tax
Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
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Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
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Concessional Tax Rate Allowed Despite Delay in Form 10-IC Filing as Procedural Lapse
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
