#Section 145
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185 articlesIncome Tax

Income Tax
CBEC Data Mismatch Cannot Justify Addition Without Enquiry: ITAT Delhi
Income Tax

Income Tax
No Addition Solely on Difference Between Service Tax Data & Books: ITAT Delhi
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Income Tax
ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
Income Tax

Income Tax
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
Income Tax

Income Tax
Interest on Enhanced Compensation Taxable as Other Sources Income: ITAT Delhi
Income Tax

Income Tax
Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year
Income Tax

Income Tax
Ex-parte Assessment Diluted: ITAT Indore Upholds CIT(A)’s Relief in Kriti Nutrients Case
Income Tax

Income Tax
Deemed Dividend Deleted as Transactions Were Business Dealings
Income Tax

Income Tax
Transfer Pricing Adjustment Deleted for Cost-to-Cost Reimbursements: ITAT Chennai
Income Tax

Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Income Tax

Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
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Income Tax
Appeal Dismissed for Lack of Jurisdiction Based on AO Location
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Income Tax
Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal
Income Tax

Income Tax
