#section 44AB
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896 articlesIncome Tax
Income Tax
No Reasonable Cause: ITAT Quashes Appeal Against Section 271B Audit Penalty
Income Tax
Income Tax
Mere suspicion of fraud or lower GP cannot trigger Section 145(3) or 40A(2)(b) disallowances
Income Tax
Income Tax
ITAT Deletes ₹2.5 Cr Addition After Verifying Loan Trail; Penalty u/s 271(1)(c) Reconsidered
Income Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries
Income Tax
Income Tax
No 143(1) Show-Cause Issued: ITAT Quashes ₹5.73 Cr Demand for TDS Mismatch
Income Tax
Income Tax
ITAT Partly Allows Appeal on Section 36(1)(va) Expenses
Income Tax
Income Tax
Delay Condoned Because Temple Believed Income Was Exempt Under Section 10(23BBA)
Income Tax
Income Tax
Tax audit not required as turnover didn’t exceed prescribed limit: business loss allowed
Income Tax
Income Tax
No Defect in Books, No Section 68- When Books Are Clean, Additions Can’t Stand
Income Tax
Income Tax
Delay in Form 10B Filing Cannot Deny Trust Exemption: Madras HC
Income Tax
Income Tax
VAT vs. Books Difference: ITAT Deletes Purchase Disallowance on ITC Reversal
Income Tax
Income Tax
PCIT Revision Upheld: AO Failed to Verify Low Profit Margin & Audit Need (Sec 263)
Income Tax
Income Tax
Mechanical Acceptance of Return: ITAT Upholds Section Revision in Liquor Trader’s Case
Income Tax
Income Tax
