#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Goodwill Depreciation Allowed Earlier Cannot Be Revisited in Revision: ITAT Ahmedabad
Income Tax
Income Tax
Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur
Income Tax
Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax
Income Tax
Deduction Denied for Unproven Political Donations Due to Suspected Accommodation Entries
Income Tax
Income Tax
Summary Rejection of Appeal for Mere clerical error Without considering Merits was Invalid: ITAT Ahmedabad
Income Tax
Income Tax
Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed
Income Tax
Income Tax
FMV of Shares Must Follow Rule 11UA — Ad-hoc Mark-Up of Assets Not Permissible u/s 56(2)(iia)
Income Tax
Income Tax
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Income Tax
Income Tax
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
Income Tax
Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
