Type: Judiciary
68,477 articlesIncome Tax
Income Tax
Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
Income Tax
Income Tax
Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)
Income Tax
Income Tax
ITAT Upholds U/s 80P(2)(d) Deduction on Deposits with Co-operative Banks
Income Tax
Income Tax
Section 80P(2)(d) Benefit Granted Due to Plain and Liberal Reading of the Statute
Income Tax
Income Tax
Cash Deposit Taxed Because Personal Explanation Was Unsubstantiated
Income Tax
Income Tax
Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
Income Tax
Income Tax
Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted
Income Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment Over Missing Section 143(2) Notice
Income Tax
Income Tax
Co-op Housing Society Wins U/s 80P Battle: Interest From Co-op Bank Qualifies for Deduction
Income Tax
Income Tax
Trust Outside 115BBDA Net: Dividend Remains Exempt u/s 10(34)
Income Tax
Income Tax
CIT(A) Admits Evidence but Says Nothing: Matter Sent Back to AO
Income Tax
Income Tax
