#section 43CA
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152 articlesIncome Tax
Income Tax
ITAT Deletes Section 43CA Addition as DVO Valuation Difference Was Within 10% Safe Harbour Limit
Income Tax
Income Tax
Agricultural Land Also Covered by Section 56(2)(x) – ITAT Upholds Addition Based on DVO Valuation
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
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Income Tax
ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
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Allotment Letter = Agreement-ITAT Grants 56(2)(x) Relief, Limits Addition to 50% Share
Income Tax
Income Tax
ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value
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Income Tax
Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
Income Tax
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ITAT Allows 10% Safe Harbour on DVO Valuation Due to Estimation Nature of Property Values
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Income Tax
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
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Reassessment Beyond 3 Years Void for PCIT Approval Instead of PCCIT – ITAT Mumbai
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Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
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Income Tax
