Type: Judiciary
68,456 articlesIncome Tax
Income Tax
Transfer pricing adjustment of corporate guarantee fee not sustained based on earlier years decision
Income Tax
Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
CA, CS, CMA
CA, CS, CMA
ICAI Cannot Punish on Allegations Never Made in Complaint
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Income Tax
Income Tax
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Income Tax
Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Income Tax
Income Tax
Local Authority Status of DDA Defeats TDS on Ground Rent
Income Tax
Income Tax
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Income Tax
Income Tax
Penalty Deleted After Quantum Remand for Lack of Proper Hearing
Income Tax
Income Tax
