ITAT Ahmedabad held that addition made on the basis of third-party WhatsApp chat without any incriminating material...
Income Tax
The Tribunal examined whether lease rent and allied charges from an IT Park were business income or...
The issue was whether section 68 could be invoked for alleged on-money payments absent direct evidence. The...
The issue was whether the full value of alleged bogus purchases could be added to income. The...
The Court held that the Revenues challenge failed since the issue had been conclusively decided by the...
The Court held that findings of the appellate authorities clearly established the assessee’s role as a developer....
The issue was whether retention money credited and subjected to TDS accrues as income. SC, noting the...
The issue was whether retention money credited and subjected to TDS accrued as income. The Court held...
The Tribunal held that discounts given to stockists in pharmaceutical distribution are part of sale transactions on...
The Tribunal held that where reassessment is based solely on search material found during a third-party search,...