#Section 147
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5,090 articlesIncome Tax
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CIT(A) Cannot Enhance Income by Introducing Source Not Examined by AO: ITAT Delhi
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ITAT Delhi Deletes Section 68 Addition as Unsecured Loan Was Repaid Through Banking Channels
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Income Tax
ITAT Quashes Reopening After 4 Years as Shortage Claim Was Already Examined
Income Tax
Income Tax
Delhi ITAT Deletes Sections 271D & 271E Penalties for Farmers’ Cash Transactions
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for Failure to Issue Mandatory Notice under Section 143(2)
Income Tax
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Mumbai ITAT: PCIT Cannot Invoke Section 263 on Issues Already Pending Before CIT(A)
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Income Tax
ITAT Order Must Be Judged by Law Prevailing When Passed, Not Later Amendment: Telangana HC
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Income Tax
Mumbai ITAT: Reassessment Beyond Three Years Quashed; Escaped Income Below ₹50 Lakh
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Income Tax
Delhi ITAT: Enhanced Security Expenses During Directors’ Dispute Are Allowable Business Expenditure
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Alleged Commission Addition Cannot Rest on Loose Third-Party Papers & WhatsApp Chats: ITAT Delhi
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No Addition Where Stamp Duty Value Difference Is Within Tolerance Limit: ITAT Rajkot
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Income Tax
ITAT Deletes 200% Penalty on Disallowed Section 80GGC Political Donation Claim
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Only Profit Element Taxable on Bogus Purchases if Sales Accepted: ITAT Ahmedabad
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