#Section 145
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185 articlesIncome Tax
Income Tax
Income Estimation in Circular Trading Fails Without Incriminating Evidence
Income Tax
Income Tax
On-Money Gross Receipts Not Taxable, Only Profit Can Be Assessed
Income Tax
Income Tax
No Comparables, No 1% Rate: ITAT Relies on Past Performance
Income Tax
Income Tax
Faulty Chronology of Notices Vitiates Appellate Order
Income Tax
Income Tax
Salary and Commission Disallowance Deleted After Profit Estimate
Income Tax
Income Tax
Estimation of Profit Bars Further Expense Disallowance – AO Cannot Blow Hot and Cold
Income Tax
Income Tax
Closing Stock Revalued Without Adjusting Opening Stock Held Unsustainable
Income Tax
Income Tax
Rejection of Books Not Enough to Sustain Section 271A Penalty
Income Tax
Income Tax
Revenue Appeals Fail as No Transfer of Risk and Reward Before Completion
Income Tax
Income Tax
Interest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)
Income Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone
Income Tax
Income Tax
Interest on enhanced compensation being part of consideration is exempt u/s. 10(37)
Income Tax
Income Tax
