#section 43CA
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146 articlesIncome Tax
Income Tax
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
Income Tax
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
Income Tax
Income Tax
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
Income Tax
Income Tax
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
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
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Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
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Income Tax
Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference
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Income Tax
Presumptive Taxation under Section 44AD Shields Business Receipts from Separate Additions
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Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad
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Non-examination of issue of depreciation claimed on goodwill justifies revision u/s. 263
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Income Tax
