#section 143(2)
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2,479 articlesIncome Tax

Income Tax
Cash Advances Not Taxable Before Project Completion Under PCM
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Income Tax
ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger
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ITAT Kolkata Allowed ₹26.77 Section 54F Exemption Despite Joint Ownership
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Share Capital from Promoters Cannot Be Added as unexplained Without Evidence: ITAT Kolkata
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ITAT Kolkata Quashes Reopening for Unsigned Section 148 Notice, No Disclosure Failure
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Jurisdictional Defect: No Section 143(2) Notice After Reopening
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Revenue Appeal Dismissed After Reassessment Fails on Legal Grounds
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Section 292BB Cannot Cure Lack of Jurisdiction in 143(2) Notice
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Repayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi
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Income Tax
Rental Income Taxed as House Property Due to Main Business Object
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ITAT Deletes Section 68 Addition on Genuine Loans from Relatives; Interest Allowed
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Income Tax
Share Premium Addition Deleted as AO Found No Defect in Records
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Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition
Income Tax

Income Tax
