#Section 145
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185 articlesIncome Tax
Income Tax
PCIT Revision Upheld: Accumulated Forex Loss Claimed in One Year Invalid
Income Tax
Income Tax
ITAT Pune Upholds Additions on Demonetisation Cash & GP Estimation – Liquor Trader’s Appeal Dismissed
Income Tax
Income Tax
Suspicion Cannot Replace Proof: ITAT Mumbai Quashes ₹5.10 Cr Demonetisation Addition
Income Tax
Income Tax
One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments
Income Tax
Income Tax
Mechanical 153D Approval for 42 Cases Vitiates Entire 153A Assessments – ITAT Quashes All Years, Revenue Appeals Fail
Income Tax
Income Tax
Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions
Income Tax
Income Tax
Banking Business Allowed: ITAT Confirms Amortization and Standard Asset Provisions are Deductible
Income Tax
Income Tax
Once Business Profit is Estimated, No Further Tax Additions Allowed: ITAT Hyderabad
Income Tax
Income Tax
Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law
Income Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
Bogus Purchase Addition of ₹3.82 Cr Unsustainable Without Rejecting Books
Income Tax
Income Tax
A Practical Guide to Tax Audit under Section 44AB for Trader Assessees – AY 2025–26
Income Tax
Income Tax
Rejection of books doesn’t nullify obligation of timely compliance with section 44AB: Penalty upheld
Income Tax
Income Tax
