#Section 147
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5,090 articlesIncome Tax
Income Tax
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Income Tax
Income Tax
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Income Tax
Income Tax
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax
Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)
Income Tax
Income Tax
ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction
Income Tax
Income Tax
Sec 56(2)(vii)(b) Addition on Stamp Duty Value – Ignoring Co-ownership DVO Request, ITAT Remands
Income Tax
Income Tax
ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely
Income Tax
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ITAT Deletes Section 56(2)(x) Addition as Property Agreement Predated Provision
Income Tax
Income Tax
ITAT Deletes Section 69B Addition as Third-Party Loose Sheet Lacked Cross-Examination
Income Tax
Income Tax
ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
Income Tax
Income Tax
