#Section 147
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5,090 articlesIncome Tax
Income Tax
ITAT delete addition & Rejects Shell Company Allegations on Mere Suspicion
Income Tax
Income Tax
₹8.44 cr Section 69A Addition Deleted Due to Incorrect Bank Account Information
Income Tax
Income Tax
Technical Delay in Form 10B Filing Not a Ground to Deny Tax Exemption: Madras HC
Income Tax
Income Tax
ITAT reduces Section 271(1)(b) Penalty by 50% on Consensus Basis
Corporate Law
Corporate Law
Calcutta HC Quashed Property Tax Demand Due to Invalid Retrospective Validation Clause
Income Tax
Income Tax
Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met
Income Tax
Income Tax
Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Telecom Receipts Not Royalty/FTS – Taxable Only as Business Profits Absent PE
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Income Tax
Income Tax
