#Section 145
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186 articlesIncome Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
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Income Tax
Income accruing or arising in the hands of minor is added to parent’s total income
Income Tax
Income Tax
Addition u/s 68 sustained as genuineness of the transaction not proved
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unjustified as investments made out of interest free funds
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Income Tax
Books cannot be rejected without showing defect in books of account maintained
Income Tax
Income Tax
Additions on the basis of incriminating material obtained during survey is justified
Income Tax
Income Tax
Customs duty drawback of preceding assessment years written-off as prior period item
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Income Tax
Interest received on enhanced compensation under section 28 of Land Acquisition Act, 1894 is not taxable
Income Tax
Income Tax
Section 145| Valuation of Stock is always to be ascertained on cogent evidence & in accordance with correct principles
Income Tax
Income Tax
TDS deduction & Taxability of same; Analysis of section 198 & 145
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Income Tax
Method of Accounting Can’t be Rejected u/s 145 Without Examination of Books
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Income Tax
