#Section 144
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1,574 articlesIncome Tax
Income Tax
Documentary evidences to prove cash deposit due to family settlement to be submitted: Matter restored
Income Tax
Income Tax
No penalty u/s. 271D in absence of violation of section 269SS
Income Tax
Income Tax
Condition of investment of corpus donation in prescribed mode u/s. 11(5) effective only from 01.04.2022
Income Tax
Income Tax
Bogus Purchases: 100% Addition or Profit Element? ITAT Pune Remands Case to AO to Apply Bombay HC & SC Rulings
Income Tax
Income Tax
Consistency Prevails: ITAT Delhi Restores Appeal for Legal Heir Following Remand of Prior Assessment Years
Income Tax
Income Tax
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
Income Tax
Income Tax
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
Income Tax
Income Tax
CIT(A) Cannot Delete Loan Additions Without Allowing AO to Verify Additional Evidence
Income Tax
Income Tax
ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
Income Tax
Income Tax
Reassessment Set Aside for Fresh Hearing – Assessee Can Challenge Validity of Notice u/s 148 in Subsequent Proceedings: ITAT Hyderabad
Income Tax
Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
Income Tax
Income Tax
Don’t Add Purchases Based on GST Portal Data Alone: ITAT Remands for Full Reconciliation
Income Tax
Income Tax
No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law
Custom Duty
Custom Duty
