#Section 250
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1,736 articlesIncome Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
Income Tax
Income Tax
Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed
Income Tax
Income Tax
Commission Agent Theory Accepted; Entire Bank Credits Not Taxable U/s 68
Income Tax
Income Tax
Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
Income Tax
Income Tax
Third-Party DD Payment Explains Investment; U/s 69 Addition Deleted
Income Tax
Income Tax
Scrutiny Valid Despite Section 12A Rejection; Merits Restored Pending Registration Outcome
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
