#section 143(3)
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6,168 articlesIncome Tax
Income Tax
PCIT’s Section 263 Revision Unjustified Without Proving Error & loss to revenue
Income Tax
Income Tax
No Addition u/s 56(2)(viib) as Rule 11UA Permits 10% Tolerance on Issue Price vs FMV
Income Tax
Income Tax
Section 154 not invocable for Rectification of Debatable Issues: ITAT Delhi
Income Tax
Income Tax
Attachment of Cash Credit or Overdraft untenable as bank doesn’t become a debtor: Himachal Pradesh HC
Income Tax
Income Tax
Addition towards income from undisclosed source sustained due to deliberate failure to produce all books: ITAT Delhi
Income Tax
Income Tax
Alleged amount less than limitation for reopening assessment hence proceedings quashed: ITAT Ahmedabad
Income Tax
Income Tax
Appeal Non-Maintainable – Lower Tax Effect – Circular 9/2024: Rajasthan HC
Income Tax
Income Tax
No LTCL from off market sale could be offset against capital gains if it was a colourable device to evade tax
Income Tax
Income Tax
Revisionary proceedings u/s. 263 resulting into second opinion/ view of PCIT impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Matter remanded as higher addition u/s. 68 confirmed by ACIT as compared to addition alleged in notice
Income Tax
Income Tax
No rectification u/s 292B if Income Tax Assessment Order issued in the Name of a Non-Existent Entity
Income Tax
Income Tax
Revision u/s 263 could be invoked if Order was erroneous and prejudicial to interest of Revenue
Income Tax
Income Tax
Hardship compensation is capital receipt: ITAT Mumbai
Income Tax
Income Tax
