#Section 144B
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1,431 articlesIncome Tax
Income Tax
MEIS Export Incentives are Capital Receipts & Not Taxable Under Income Tax: ITAT Ahmedabad
Income Tax
Income Tax
Telangana HC Quashed Reassessment Due to Invalid Section 151 Approval
Income Tax
Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Income Tax
Income Tax
No Penalty When Quantum Deleted: 270A Cannot Survive Without Addition
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA & Ashish Agarwal: ITAT Upholds Quashing
Income Tax
Income Tax
Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition
Income Tax
Income Tax
Section 68 Additions Fail: Documentary Evidence Cannot Be Ignored Without Enquiry
Income Tax
Income Tax
Penalty U/s 272A(1)(d) Deleted: Reasonable Cause Subsequent Compliance Accepted
Income Tax
Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
Income Tax
Income Tax
Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax
Income Tax
