Type: Judiciary
68,481 articlesGoods and Services Tax
Goods and Services Tax
Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted
Income Tax
Income Tax
Section 68 Addition Quashed for Violating Principles of Natural Justice
Income Tax
Income Tax
Unexplained Cash Credit Addition Deleted Due to Complete Loan Evidence
Income Tax
Income Tax
Format Matters: ITAT Says Invalid 143(2) Notice Vitiates Whole Proceedings
Income Tax
Income Tax
ITAT Rules No TDS Default, No Disallowance on Expenses- Presumption Isn’t Proof
Income Tax
Income Tax
Uncorroborated 132(4) Statement Can’t Tax a Genuine Donation
Income Tax
Income Tax
Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices
Income Tax
Income Tax
Cash Deposit Before Loan Cannot Trigger Section 68 in Borrower’s Case
Income Tax
Income Tax
Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development
Income Tax
Income Tax
Capital Gain Proven with Full Documentation; Section 69A/69C Additions Deleted
Income Tax
Income Tax
No Cash Trail and Retracted 132(4) Statements – Section 68 Addition Deleted
Income Tax
Income Tax
Repayment Breaks the 68 Chain: ITAT Mumbai Deletes ₹1 Cr Loan Addition
Income Tax
Income Tax
Inter-corporate Funding for Business Needs Cannot Trigger Deemed Dividend
Income Tax
Income Tax
