#Section 145
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186 articlesIncome Tax
Income Tax
ITAT Cuttack Voids Income Estimation Without Books Rejection
Income Tax
Income Tax
Cash deposit during demonetization not added u/s. 68 as source duly explained
Income Tax
Income Tax
Ad-hoc determination without invoking special audit not justifiable due to complexity of business
Income Tax
Income Tax
Addition u/s. 68 towards unexplained cash credit not justified as cash sales already accepted as genuine
Income Tax
Income Tax
Addition based on statement set aside as opportunity to cross-examine deponent not granted
Income Tax
Income Tax
Adoption of Percentage Completion Method not justified as Project Completion Method accepted in earlier years
Income Tax
Income Tax
Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
Income Tax
Income Tax
Profit embedded in unaccounted cash or on-money receipts taxable: ITAT Ahmedabad
Income Tax
Income Tax
Waiver of differed sales tax liability is business income taxable u/s. 28(iv)
Income Tax
Income Tax
Income Already Taxed Cannot Be Reassessed as Unexplained Cash Credit: ITAT Ahmedabad
Income Tax
Income Tax
Section 10AA benefit not admissible when fixed deposits are not made for business exigencies
Income Tax
Income Tax
Addition u/s. 68 not tenable post rejection of books of accounts: ITAT Indore
Income Tax
Income Tax
No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur
Income Tax
Income Tax
