#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Treaty Benefits Cannot Be Denied Without Cogent Evidence: ITAT Delhi
Income Tax
Income Tax
No Incriminating Evidence, Only Excel — ITAT Deletes ₹25 Cr Addition in Moser Baer Group Case
Income Tax
Income Tax
Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control
Income Tax
Income Tax
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Income Tax
Income Tax
Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales
Income Tax
Income Tax
Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)
Income Tax
Income Tax
Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
Income Tax
Income Tax
Share application money received in prior years cannot be added in current assessment year
Income Tax
Income Tax
Revision u/s. 263 quashed as object advancement of general public utility held as charitable purpose
Income Tax
Income Tax
Valuer’s Report Ignored: ITAT Sends Case Back for Fair Market Re-Computation
Income Tax
Income Tax
Issue of taxability of ex-gratia payment to be decided based on identical judgement: Matter remanded
Income Tax
Income Tax
ITAT Rajkot: Interest on Enhanced Compensation Forms Part of Land Value; ₹94.81 Lakh Addition Deleted
Income Tax
Income Tax
Valuation Dispute: ITAT Quashes Penalty U/S 271(1)(c) as Addition Was Solely Based on Estimate
Income Tax
Income Tax
