#Section 144
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1,573 articlesIncome Tax
Income Tax
Discounts Not Capital Outlay: Tribunal Rejects Intangible Asset Theory
Income Tax
Income Tax
Best-Judgment Addition of ₹3.10 Cr u/s 69A Set Aside for Denial of Fair Hearing
Income Tax
Income Tax
Reassessment Declared Invalid Due to Non-Issuance of Mandatory 143(2) Notice
Income Tax
Income Tax
Delay Condoned Due to Bona Fide Reason: Penalty Appeal Revived
Income Tax
Income Tax
Rs. 5.33 Lakh Mistaken as ₹5.33 Crore: ITAT Rescues Illiterate Villager from Wrong U/s 69A Addition
Income Tax
Income Tax
Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects
Income Tax
Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Income Tax
Income Tax
Cash Deposit Addition Sent Back for Fresh Review Due to New Evidence
Income Tax
Income Tax
Notional Turnover ≠ Real Income: ITAT Sends F&O Estimate Back for Fresh Look
Income Tax
Income Tax
Unsigned Section 148 Notice Voids Reopening: Tribunal Declares Entire Reassessment Invalid
Income Tax
Income Tax
₹3.49 Cr Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales
Income Tax
Income Tax
Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices
Income Tax
Income Tax
