#Section 144B
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1,431 articlesIncome Tax
Income Tax
Sec 68 Share Capital Addition Deleted; Round-Tripping Allegation Without Evidence Rejected: ITAT Mumbai
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Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
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NFAC Reassessment Void Without Sec 151A Notice – Assessment & 271(1)(c) Penalty Deleted – ITAT Kolkata
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ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
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ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
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Provision for leave encashment on actuarial basis is allowable as deduction
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ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
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Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
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ITAT Nagpur Deletes Sec 69A Addition – Small Loans from Friends & Relatives Explained with Identity & Banking Evidence
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Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
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Reopening Quashed; Labour Income Already Disclosed & 26AS TDS Reflected; Revenue Appeals Dismissed: ITAT Ahmedabad
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Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad
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ITAT Rajkot Upholds Sec 263; Failure to Verify Share Capital Source of Source Makes Order Erroneous
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