#Section 153A
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1,339 articlesIncome Tax
Income Tax
AO Can’t Tax Husband for Business Income taxed to Wife during Scrutiny
Income Tax
Income Tax
CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
Income Tax
Income Tax
AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
Income Tax
Income Tax
Section 68 Addition Unjustified if Shares’ Purchase & Sale Validated by Evidence: ITAT Mumbai
Income Tax
Income Tax
Order passed against non-existent entity is liable to be quashed: ITAT Delhi
Income Tax
Income Tax
ITAT Directs AO to Verify & Allow Assessee’s Depreciation Claim on Assets from Demerged Company
Income Tax
Income Tax
Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same
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Income Tax
CIT(A) Cannot Add New Source of Income Without Enhancement Notice
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Income Tax
Section 68 not apply to outgo or payment on account of expenditure
Income Tax
Income Tax
AOs failed to complete Assessment within time limit: Deposited Amounts cannot be retained
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Income Tax
Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
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Jurisdiction u/s 153C assumed based on satisfaction note date when date of handing over of material unavailable: ITAT Delhi
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Personal Expenses Treated as Income, cannot be treated as Loan for Section 269SS
Income Tax
Income Tax
