#Section 154
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921 articlesIncome Tax
Income Tax
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Estimated Presumptive Additions
Income Tax
Income Tax
FTC Cannot Be Denied If Form 67 Filed late but Before Assessment Completion
Income Tax
Income Tax
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
Income Tax
Income Tax
Interest Payable to Partners Is Year-End Liability, Not Restricted to Business Start Date
Income Tax
Income Tax
Madras HC Keeps Bank Recovery in Abeyance Pending Disposal of Stay Petition
Income Tax
Income Tax
Rectification Can’t Rewrite Scrutiny Order: ITAT Quashes 80P Disallowance for Co-op Society
Income Tax
Income Tax
Unexplained Income Reduced from ₹10 Cr to ₹2.22 Cr, Commission to 1% in entry transaction case
Income Tax
Income Tax
FTC Eligibility Upheld: ITAT Confirms Form 67 Due Date Amendment
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening of Assessment Without New Tangible Evidence
Income Tax
Income Tax
ITAT Quashes Rectification U/S 154: Debatable Issue Cannot Trigger Section 115BBE Special Tax
Income Tax
Income Tax
ITAT Quashes Disallowance; AO’s Contradictory Approach Invalidates Sec 154 Jurisdiction
Income Tax
Income Tax
ITAT Quashes Expense Disallowance: AO Must Verify Cost of Improvement with Notices, Not Guesswork
Income Tax
Income Tax
