Type: Judiciary
68,454 articlesIncome Tax
Income Tax
₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition
Income Tax
Income Tax
Section 35(1)(ii) Deduction Restored: Donation Can’t Be Denied Due to Later Withdrawal of Approval
Income Tax
Income Tax
ITAT Confirms FTC Allowance Under Section 90/91 for Investments Held Abroad
Income Tax
Income Tax
Books rejection upheld, but 8% profit estimate cut down to 2%
Income Tax
Income Tax
Lease Rent from Agricultural Land Must Be Properly Verified: ITAT
Income Tax
Income Tax
Interest Follows Purpose, Not Label: ITAT on Section 57(iii) Deduction
Income Tax
Income Tax
ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement
Income Tax
Income Tax
Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G
Income Tax
Income Tax
Interest Under Section 234A Not Levyable After Full Tax Payment Before Filing
Income Tax
Income Tax
Section 148 Notice Issued After Limitation Period Declared Invalid
Income Tax
Income Tax
Common Section 153D approval makes all search assessments void ab initio
Income Tax
Income Tax
Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay
Income Tax
Income Tax
Vivad Se Vishwas Misapplication Corrected in 1592-Day U/s 263 Appeals
Income Tax
Income Tax
