#Section 145
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185 articlesIncome Tax
Income Tax
₹3.49 Cr Addition Deleted as Demonetisation Cash Deposits Matched Recorded Sales
Income Tax
Income Tax
Bogus Purchases: Only 2% Profit Taxable Due to Accepted Sale
Income Tax
Income Tax
Addition Deleted as Books Cannot Be Rejected Without Specific Defects: ITAT Hyderabad
Income Tax
Income Tax
Farmhouse Qualifies as Residential House: Delhi ITAT Upholds Section 54F Relief
Corporate Law
Corporate Law
Only Payee’s Home Branch Can Try Section 138 Cases: SC Defines Jurisdiction under NI Act
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271(1)(c) without specifying limb is bad-in-law
Income Tax
Income Tax
Cash Deposit Addition Deleted for Petroleum Dealer During Demonetization
Income Tax
Income Tax
Demonetization period cash deposit addition not sustained as SOP in CBDT instruction No. 3/2017 not followed
Income Tax
Income Tax
Late filing of audit report doesn’t disentitle trust from benefit of exemption u/s. 11
Income Tax
Income Tax
Entire TDS credit on maturity of bond allowed as interest income offered to tax on accrual basis
Income Tax
Income Tax
No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai
Income Tax
Income Tax
Share application money received in prior years cannot be added in current assessment year
Income Tax
Income Tax
Bank Passbook Not ‘Book of Account’; Section 68 Addition Invalid, Rules ITAT
Income Tax
Income Tax
