#section 43B
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753 articlesIncome Tax
Income Tax
Demonetisation Cash Sales: ITAT Rejects Full Section 68 Addition, Applies GP Estimation
Income Tax
Income Tax
Deduction Allowed as Interest from Co-operative Banks Qualifies under Section 80P
Income Tax
Income Tax
Disallowance of interest upheld as documentary evidence proving availment of housing loan not provided
Income Tax
Income Tax
Deduction Disallowance Remanded Because Net Impact Was Nil
Income Tax
Income Tax
PF–ESI Disallowance Sustained Because Checkmate Services Applies Retrospectively
Income Tax
Income Tax
Final assessment order u/s. 143(3) quashed as passed beyond time prescribed u/s. 153(4)
Income Tax
Income Tax
Interim Compensation Not Taxable Until Final Court Settlement
Income Tax
Income Tax
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Income Tax
Income Tax
Vague 271(1)(c) Notice Fatal: Visakhapatnam ITAT Quashes ₹6.34 Cr Penalty
Income Tax
Income Tax
Section 43B Allows GST Deduction Once Payment Is Made & Late Payment Charges Not a Penalty
Income Tax
Income Tax
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
Income Tax
Income Tax
Additions Based Solely on Tax Audit Report Set Aside for Fresh Verification
Income Tax
Income Tax
Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice
Income Tax
Income Tax
