#section 43CA
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152 articlesIncome Tax
Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Income Tax
Income Tax
Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference
Income Tax
Income Tax
Presumptive Taxation under Section 44AD Shields Business Receipts from Separate Additions
Income Tax
Income Tax
Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad
Income Tax
Income Tax
Non-examination of issue of depreciation claimed on goodwill justifies revision u/s. 263
Income Tax
Income Tax
Section 56(2)(viib) Share Premium Addition Inapplicable After Assessee Became Subsidiary of Public Company
Income Tax
Income Tax
Assessment Framed on Deceased Assessee Is Void Ab Initio
Income Tax
Income Tax
Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective
Income Tax
Income Tax
Delay in Filing Appeals Condoned Despite Massive Additions and Penalty
Income Tax
Income Tax
938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn
Income Tax
Income Tax
Assessment u/s 153A passed with prior approval u/s 153D cannot be revised
Income Tax
Income Tax
Stamp duty value on agreement date may be considered under Section 56(2)(x)
Income Tax
Income Tax
Statement Can’t Override Accounting Law – ITAT Says PCM Prevails
Income Tax
Income Tax
