#Section 145
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203 articlesIncome 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
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
