#section 263
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1,655 articlesIncome Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Section 43A specifies that additional amount paid due to fluctuation is capital expenditure
Income Tax
Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax
Income Tax
Section 56(2)(viib) not applicable to transaction between holding & wholly owned subsidiary
Income Tax
Income Tax
Huge cash deposit, AO made adequate enquiries, Section 263 not invocable
Income Tax
Income Tax
Non-satisfaction of twin conditions for invoking jurisdiction u/s 263 renders proceedings unsustainable
Income Tax
Income Tax
CIT(A) cannot change section under which AO made addition during assessment
Income Tax
Income Tax
TDS not deductible on payment of compensation to Cricket South Africa
Income Tax
Income Tax
PCIT cannot invoke section 263 for mere non-satisfaction with conclusion arrived by AO
Income Tax
Income Tax
Proceedings u/s 263 sustained as AO failed to apply proper and correct section of Income Tax Act
Income Tax
Income Tax
Amount received as consequence of divorce cannot be held as unexplained cash credit u/s 68
Income Tax
Income Tax
Mere non-reference of cash transaction doesn’t render assessment order erroneous and prejudicial
Income Tax
Income Tax
Addition of sales reversal entry as unexplained expenditure is unjustified
Income Tax
Income Tax
