#section 143(2)
Log in to FollowEvery article filed under the “section 143(2)” tag — analysis, news and updates.
2,479 articlesIncome Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Income Tax
Income Tax
Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition
Income Tax
Income Tax
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Income Tax
Income Tax
CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Income Tax
Income Tax
Consistently Followed Project Completion Method Cannot Be Rejected: ITAT Surat
Income Tax
Income Tax
Retracted Third-Party Statement Alone Insufficient for Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
