#Section 145
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186 articlesIncome Tax
Income Tax
Recording interest on loan on cash basis due to financial distress at end of borrower is justifiable
Income Tax
Income Tax
Section 68 Addition Invalid if Assessee Proves Genuineness of Unsecured Loans: ITAT Mumbai
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Income Tax
Addition of recorded cash sales by treating it as unexplained cash deposits not justified
Income Tax
Income Tax
Past Savings Justify Cash Deposits During Demonetization: ITAT Lucknow
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Income Tax
Section 131 IT Act Empowers AO to Summon Documents as Civil Court: Karnataka HC
Income Tax
Income Tax
Interest on enhanced compensation u/s. 28 of Land Acquisition Act is taxable: ITAT Delhi
Income Tax
Income Tax
Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra
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Income Tax
Interest on compensation taxable under income from other sources: ITAT Delhi
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Income Tax
Loss on fixed deposit investments is capital loss: Telangana HC
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Income Tax
Disallowance of sales promotion expense deleted as disallowance is very less as compared to turnover
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Income Tax
Addition set aside as active involvement in price manipulation of scrip not demonstrated
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GST not includible while computing presumptive income u/s. 44B: ITAT Mumbai
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Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
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Income Tax
