#Section 144
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1,574 articlesIncome Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax
Income Tax
Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)
Income Tax
Income Tax
ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction
Income Tax
Income Tax
Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings
Income Tax
Income Tax
ITAT Allows Penny Stock LTCG Claim for Failure to Disprove Documentary Evidence
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee
Income Tax
Income Tax
Bank Deposits Treated as Business Receipts – ITAT Upholds Deletion of ₹1.71 Cr Addition u/s 69A
Income Tax
Income Tax
ITAT Chennai: 60% Tax U/s 115BBE Not Applicable for AY 2017-18 Transactions Prior to 01-04-2017
Income Tax
Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
Income Tax
Income Tax
