#Section 144
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1,574 articlesIncome Tax
Income Tax
ITAT Remands Case Due to Lack of Opportunity to Substantiate Bogus Expense Claim
Income Tax
Income Tax
HC Rejects ‘Human Conduct’ Theory: Cash Deposit Explained, Sec 69A Addition & Penalty Quashed
Income Tax
Income Tax
No Penalty When Quantum Deleted: 270A Cannot Survive Without Addition
Income Tax
Income Tax
Stamp Duty vs Actual Value Dispute: ITAT Orders DVO Valuation
Income Tax
Income Tax
ITAT Ahmedabad: No Penalty for Mere Wrong Claim – U/s 271(1)(c) Deleted
Income Tax
Income Tax
ITAT Delhi: No Proper Service of U/s 148 Notice – Entire Reassessment Quashed
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
Appeal Cannot Be Dismissed for Non-Payment of Advance Tax When No Taxable Income Exists
Income Tax
Income Tax
Non-service of statutory notice prior to initiation of proceedings u/s. 148 not tenable: Matter remitted
Income Tax
Income Tax
Delay in Appeal Condoned Due to Genuine Lack of Awareness by Senior Citizen Assessee
Income Tax
Income Tax
Addition of Entire Bank Credits: ITAT Allows Fresh Hearing Due to Violation of Natural Justice
Income Tax
Income Tax
Wrong Invocation of Section 153C- ITAT Quashes Assessments Where Assessee Was Himself Searched
Income Tax
Income Tax
