#section 43CA
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146 articlesIncome Tax
Income Tax
Advance collected towards External Development Charges cannot form part of P&L: ITAT Delhi
Income Tax
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Section 50C & 43CA: Full Value of Consideration in Immovable Property Sales
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Bona fide error cannot be basis of imposition of penalty u/s. 270A: ITAT Delhi
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Normal period will apply for reopening of assessment where escapement of income is below 50 Lakhs
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Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition
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Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution & Obliged to Dispose of Appeal on Merits
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Income Tax
Stamp duty valuation on Allotment letter date should be considered for Section 56(2)(x)
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No Section 56(2)(x)(b)(B)(ii) Addition for Valuation Difference of less than 10%
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Section 56(2)(x): Consider Stamp duty value on agreement date – ITAT Kolkata
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Safe Harbour Limit of 5% Under Section 50C(1) Deemed Retrospective
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Revision u/s 263 sustained as assessment completed in a routine and mechanical manner
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Jurisdictional Deficiency in Notice u/s 143(2) Renders Assessment Order Liable for Quashing
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