#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions
Income Tax
Income Tax
No Sale, No Gain: ITAT Sends ‘Imaginary Capital Gain’ Back for Fresh Verification
Income Tax
Income Tax
Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax
Income Tax
Reassessment order in absence of notice u/s. 143(2) is bad-in-law
Income Tax
Income Tax
Notional Foreign Exchange Gain from year-end revaluation of a loan on capital account was not taxable income
Income Tax
Income Tax
One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation
Income Tax
Income Tax
Cash Withdrawals Exceed Deposits? ITAT Deletes Sec. 69A Addition, Shifts Burden to Department
Income Tax
Income Tax
Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason
Income Tax
Income Tax
Addition by AO u/s. 143(3) r.w.s. 263 doesn’t survive as order passed u/s. 263 quashed
Income Tax
Income Tax
Condition of investment of corpus donation in prescribed mode u/s. 11(5) effective only from 01.04.2022
Income Tax
Income Tax
Demonetisation Cash? ITAT Says: Genuine Sales, Genuine Stock, No Section 68 Shock
Income Tax
Income Tax
