#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Section 40(a)(ia) Disallowance Remanded While Subcontract Expenses Upheld
Income Tax
Income Tax
Notice u/s 143(2) Not in Prescribed Format Held Invalid and Void Ab Initio: ITAT Kolkata
Income Tax
Income Tax
Documented Share Capital Transactions Valid Despite Non-Appearance of Subscribers – ITAT Deletes Rs.7.11 Cr Addition
Income Tax
Income Tax
15% Deduction under Section 11(1)(a) Applies to Gross Receipts, Not Surplus: ITAT Pune
Income Tax
Income Tax
PCIT Revision Upheld: AO Failed to Verify Low Profit Margin & Audit Need (Sec 263)
Income Tax
Income Tax
No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action
Income Tax
Income Tax
AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh
Income Tax
Income Tax
Faceless Assessment Notice Challenge Dismissed as Alternate Remedy Available
Income Tax
Income Tax
Section 43B Disallowance for unpaid GST/Service Tax Invalid if not claimed in P&L
Income Tax
Income Tax
ITAT Panaji Remands Agricultural Income Addition as CIT(A) Ignored Evidence
Income Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax
Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax
Income Tax
PCIT Empowered to Revise Incomplete Assessments—Failure to Tax Entire Survey Disclosure Held Prejudicial to Revenue
Income Tax
Income Tax
