#Section 154
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921 articlesIncome Tax
Income Tax
Reassessment Order Set Aside Despite Service at PAN Address as Effective Hearing Was Not Granted
Income Tax
Income Tax
Assessment Quashed as Jurisdiction Was Transferred Without Mandatory Hearing: ITAT Delhi
Income Tax
Income Tax
Genuine ITR Mistake Cannot Lead to Tax on Wrong Income: ITAT Mumbai
Income Tax
Income Tax
ITAT Remands Section 54EC Claim as Bond Availability Issue Required Verification
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
For TP comparability, functional similarity and scale of operations were crucial; inclusion of low-turnover comparable was set aside
Income Tax
Income Tax
No Provision to Replace Actual Land Cost with Market Value for Section 80-IB(10) Deduction: ITAT Chennai
Income Tax
Income Tax
ITAT Quashes Section 154 Rectification as Survey Income Character Was a Debatable Issue
Income Tax
Income Tax
ITAT Quashes Section 154 Rectification as Section 270AA Immunity Gave Finality to Assessment
Income Tax
Income Tax
ITAT Mumbai Sets Aside Assessment as Adequate Hearing Opportunity Was Not Granted
Income Tax
Income Tax
ITAT Deletes Black Money Act Penalty Due to Bona Fide Schedule FA Omission
Income Tax
Income Tax
ITAT Upholds Section 154 Rectification as TOLA Extended Limitation for Rectification Proceedings
Income Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Income Tax
Income Tax
