#section 43B
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778 articlesIncome Tax
Income Tax
AO Didn’t Enquire, CIT(A) Did; Ad-Hoc Additions Crumble; Proper Evidence Beats Estimate
Income Tax
Income Tax
CPC Cannot Override High Court Law: ITAT Deletes PF & ESIC Additions
Income Tax
Income Tax
Amount paid before due date of return not supposed to be disallowed under section 43B
Income Tax
Income Tax
Exgratia Provision Sent Back to AO; Double Disallowance on Leave Encashment Deleted
Income Tax
Income Tax
938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn
Income Tax
Income Tax
ITAT Dismisses Revenue Appeal on 110 Cr Current Liabilities Dispute
Income Tax
Income Tax
Advance Loss Treated as Trading Loss: ITAT Allows ₹1.5 Cr Write-Off
Income Tax
Income Tax
TDS Scrutiny Only: ITAT Remands 36(1)(va), 43B & 40(a) Disallowances
Income Tax
Income Tax
Unexplained cash credits addition u/s. 68 sustained as identity and creditworthiness not proved
Income Tax
Income Tax
Income Tax Assessment Quashed for Failure to Follow Mandatory CBDT Notice Format
Income Tax
Income Tax
PF/ESI Paid After Statutory Due Date Not Deductible, Sectiom 143(1)(a) Adjustment Sustained
Income Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
