#Section 234A
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518 articlesIncome Tax
Income Tax
Scrap Business Has No Fixed Pattern; Section 68 Addition Deleted Under 44AD: ITAT Agra
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax
Income Tax
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax
Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
