#Section 144
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1,573 articlesIncome Tax
Income Tax
No addition on account of Royalty Income received by UK Telecom Company from Indian Telecom Company for rendering roaming services to customers abroad
Income Tax
Income Tax
ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges
Income Tax
Income Tax
HC Reverses 2016 Ex-Parte Order: Impacts of Best Judgment Assessment
Income Tax
Income Tax
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
Income Tax
Income Tax
Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified
Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi
Income Tax
Income Tax
No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard
Income Tax
Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Income Tax
Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax
Income Tax
Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
Income Tax
Income Tax
