#Section 145
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203 articlesIncome 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
ITAT deletes addition of unexplained income as cash deposit evidence was furnished
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
ITAT Deletes AMC Income Addition as Section 43CB Mandates Straight-Line Revenue Recognition
Income Tax
Income Tax
ITAT Chennai Deletes Demonetisation Addition – Cash Deposits from Recorded Business Receipts Cannot Be Taxed u/s 69
Income Tax
Income Tax
Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence
Income Tax
Income Tax
Cash Deposits in Partner’s Personal Bank Account Explained as Firm’s Business Receipts – Addition U/s 69A Deleted
Income Tax
Income Tax
ITAT Mumbai – Entire Demonetisation Cash Addition Deleted; Belated VAT Returns not Ground for Sec.68 Addition
Income Tax
Income Tax
Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
Income Tax
Income Tax
Addition u/s 69A Partly Sustained – Disallowance Restricted to 10%
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
