#Section 145
Log in to FollowEvery article filed under the “Section 145” tag — analysis, news and updates.
203 articlesIncome 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
Discounts Not Capital Outlay: Tribunal Rejects Intangible Asset Theory
Income 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
