#section 43CA
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146 articlesIncome 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938 Days Delay Condoned as Appeal Was Wrongly Treated as Withdrawn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
Section 50C/56 10% Property Valuation Tolerance Applies Retrospectively: ITAT Agra
Income Tax
Income Tax
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
Section 263 Invalid When PCIT Questions AO’s Pen/Order Without Proof: ITAT Lucknow
Income Tax
Income Tax
ITAT Mumbai Sends Builder’s ₹3 Cr On-Money & 43CA Dispute Back to CIT(A) for Fresh Hearing
Income Tax
Income Tax
PCIT Cannot Revise When AO Took Possible View-10% Tolerance u/s 43CA Applies Retrospectively
Income Tax
Income Tax
