#Section 144B
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1,431 articlesIncome Tax
Income Tax
ITAT Deletes Section 56(2)(x) Addition as Property Agreement Predated Provision
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
LTCG Cannot Be Taxed in Wife’s Hands When Property Settled by Husband – ITAT Deletes Rs. 19.86 Cr Addition
Income Tax
Income Tax
ITAT Chennai Quashes Reassessment – Notice U/s 148 Invalid for Want of Approval from Correct Authority U/s 15
Income Tax
Income Tax
ITAT Chennai: Ad-hoc Disallowance of Expenses Not Permissible Without Pointing Specific Defects in Books
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
When Adjustment u/s 143(1) Is Deleted in Appeal, Assessment Based on Such Adjustment Cannot Survive: ITAT Bangalore
Income Tax
Income Tax
Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC
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Income Tax
Reassessment Notice Quashed Because It Was Issued Beyond Limitation: Bombay HC
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO
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Income Tax
Capitalisation in Books Does Not Decide Tax Deduction, Marketing Spend Allowed as Revenue
Income Tax
Income Tax
