#Section 154
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921 articlesIncome Tax
Income Tax
Dispatch Register Entry Not Primary Evidence to Deny Section 154 Rectification
Income Tax
Income Tax
Excess interest charged due to wrong due date deleted: ITAT Delhi
Income Tax
Income Tax
Income Escapement Alone Insufficient to Reopen Assessment under Section 147 Without Assessee’s Disclosure Failure: Delhi HC
Income Tax
Income Tax
No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
Income Tax
Income Tax
ITAT Grants TDS Credit on Merged Entity’s Income to Amalgamated Company
Income Tax
Income Tax
Section 154 Rectification Order Renders Penalty Proceedings Inconsequential: Bombay HC
Income Tax
Income Tax
Delay in allotment of shares could not be the basis to treat investment in share application money as Loan in hands of Overseas AE
Income Tax
Income Tax
Stamp duty value on date of agreement to be considered when date of agreement and registration is different
Income Tax
Income Tax
Allotment letter given by developer construed as agreement of purchase: ITAT Kolkata
Income Tax
Income Tax
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
Income Tax
Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Income Tax
Income Tax
Interest on refund not hit by proviso to section 244A(1)(aa) of the Income Tax Act: ITAT Ahmedabad
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
