#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Substantial Justice Precedes Technicality: ITAT Condon Delay for Assessee Facing Director Fraud Issues
Income Tax
Income Tax
Exemption u/s 11 allowed & Penalty u/s 270A deleted – Registration u/s 12AA granted with retrospective effect
Income Tax
Income Tax
Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
Income Tax
Income Tax
Order passed u/s. 263 without considering submissions is non-speaking order
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Income Tax
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
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Income Tax
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
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Income Tax
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
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Income Tax
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
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Income Tax
Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
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Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
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Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
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Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
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Income Tax
