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section 133A of the Act

Declaration of Income - Survey under Presumptive Scheme - Presumptive Scheme section 44D - Presumptive Scheme - ITAT - ITAT deletes Addition - taxscan
Declaration of Income as Less than that made in Survey under Presumptive Scheme u/s 44D: ITAT deletes Addition [Read Order]
February 5, 2025
ITAT - ITAT Kolkata - Purchases Treated as Bogus - Solely Justify Similar Treatment - purchases treated as bogus in one financial year - taxscan
Purchases Treated as Bogus in Another Year Cannot Solely Justify Similar Treatment for Year Under Consideration: ITAT [Read Order]
November 28, 2024
ITAT - income tax - ITAT ahmedabad - JDS - section 69 of Income Tax Act - ITAT Deletes - JDS Industries - taxscan
Money Introduced from JDS Industries not Deemed Taxpayer’s Own Income: ITAT deletes Addition of 4.45 Core u/s 69 [Read Order]
June 5, 2024
Material - CIT(A) - Principles - Natural - Justice - ITAT - TAXSCAN
Incriminating Material found during Surveys when relied by CIT(A), copies should be provided to assessee in adherence to Principles of Natural Justice: ITAT [Read Order]
March 3, 2023
Penalty - Income - Tax - by - Different - Entity - ITAT - TAXSCAN
No Penalty If Income Already Offered to Tax by Different Entity: ITAT [Read Order]
February 16, 2023
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