#Section 145
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185 articlesIncome Tax
Income Tax
Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore
Income Tax
Income Tax
Bogus Purchase Addition Cannot Survive as Suspicion Cannot Override Documentary Evidence: ITAT Kolkata
Income Tax
Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
ITAT Deletes GP Addition as AO Failed to Reject Books Under Section 145(3)
Income Tax
Income Tax
No addition regarding commission income earned by PSPL as it was not an undisclosed income
Income Tax
Income Tax
No Addition for ‘Bogus Purchases’ When Exports, Stock Records & Quantitative Tally Match
Income Tax
Income Tax
ITAT Rejects Bogus Purchase Allegation as AO Failed to Prove Discrepancies in Books
Income Tax
Income Tax
ITAT Quashes TP Assessment Orders as Consequential Orders Were Passed Beyond Limitation Period
Income Tax
Income Tax
ITAT Delhi Deletes Section 69A Addition as Sales Were Recorded in Books
Income Tax
Income Tax
Section 263 Invalid as AO Conducted Proper Inquiry & Took Plausible View: ITAT Surat
Income Tax
Income Tax
Reopening of Assessment Upheld Due to Form 26AS Showing Undisclosed Contract Income
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
No 143(2) Notice, No Reassessment: ITAT Quashes Proceedings Despite Delayed ITR
Income Tax
Income Tax
