#Section 144
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1,573 articlesIncome Tax
Income Tax
No addition u/s 69 on account of Unexplained Investment on Bank Account
Income Tax
Income Tax
Official liquidator should be assisted by the erstwhile directors even after winding up
Income Tax
Income Tax
Order passed without proper service of notice u/s 147/148 is liable to be quashed
Income Tax
Income Tax
Addition towards trading in penny stock sustained for lack of assistance during appeal proceedings
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Addition invoking section 56(2)(vii)(b) unsustained as stamp duty value less than agreement value
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax
Income Tax
Time limit extendable in case of non-cooperation during conduct of special audit
Income Tax
Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Income Tax
Income Tax
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Income Tax
Income Tax
Addition unsustained as difference between reported gross receipts and Form 26AS duly explained
Income Tax
Income Tax
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Income Tax
Income Tax
Wrong allotment of two PANs cannot set assessee as non-filer for one PAN as return filed via other PAN
Income Tax
Income Tax
