#Section 145
Log in to FollowEvery article filed under the “Section 145” tag — analysis, news and updates.
203 articlesIncome Tax
Income Tax
GST not includible while computing presumptive income u/s. 44B: ITAT Mumbai
Income Tax
Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Income Tax
Income Tax
Amount received in advance leviable to tax in the year of its collection: Madras HC
Income Tax
Income Tax
Rejection of books of accounts unjustified as no discrepancy pointed out: ITAT Ahmedabad
Income Tax
Income Tax
Provisions of 68 are not applicable on the sale transactions which is already credited in P&L: ITAT Jaipur
Income Tax
Income Tax
No Section 271(1)(c) penalty on estimated addition of alleged bogus purchases
Income Tax
Income Tax
ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
Income Tax
Income Tax
Once Revision Order is Final, No Further Orders Can Be Passed: Meghalaya HC
Income Tax
Income Tax
Same Methodology Must Be Applied for Valuing Opening & Closing Stock: Kerala HC
Income Tax
Income Tax
Unutilized CENVAT Credit to be Included in Closing Stock Value: ITAT Mumbai
Income Tax
Income Tax
No Addition on estimation basis without Rejecting Books of Accounts: Delhi HC
Income Tax
Income Tax
No Cessation of Liability u/s 41(1) as debt not written off in books
Custom Duty
Custom Duty
Customs Broker Not Liable for Post-Clearance Illegal Actions by Importer
Income Tax
Income Tax
