#Section 145
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203 articlesIncome Tax
Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax
Income Tax
Appeal Dismissed for Lack of Jurisdiction Based on AO Location
Income Tax
Income Tax
Accrued MACT Interest Cannot Be Taxed When Award Is Under Appeal
Income Tax
Income Tax
Interest in Form 26AS Not Taxable on Accrual Under Cash System Without Verification: ITAT Mumbai
Income 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
