#Section 145
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203 articlesIncome 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
ITAT Slams “Casual Approach” for Unexplained Cash Addition: Proof from Audited Books Must Be Verified
Income 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
