#Section 250
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1,736 articlesIncome Tax
Income Tax
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Income Tax
Income Tax
Flat Purchase Addition Deleted – Creditor Loan Proved; Wife’s Contribution Not Taxable: ITAT Mumbai
Income Tax
Income Tax
Section 69 Addition on Alleged Cash in Property Deal Deleted – Third-Party Evidence Without Cross-Examination Insufficient
Income Tax
Income Tax
ITAT Allows Full Leave Encashment Exemption Because ₹25 Lakh Limit Applies
Income Tax
Income Tax
Section 56(2)(viia) Addition Upheld – Shares Allotted Below FMV Taxable: ITAT Kolkata
Income Tax
Income Tax
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
Income Tax
Income Tax
Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Developer Following Project Completion Method – Addition of Full Flat Sale Value Deleted; Income Taxable on Possession, not Registration
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Income Tax
Income Tax
