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Section 145 of the Income Tax Act
Proper findings u/s 145(3) of Income Tax are essential for Rejection of Books of Account: ITAT [Read Order]
August 30, 2024
No Addition to Net Profit to be Made without Recomputing Trading Result u/s 145(1) of Income Tax Act: Punjab & Haryana HC [Read Order]
May 1, 2024
ITAT deletes addition made on accrual basis with respect to interest income of arbitration award [ Read Order]
April 5, 2024
Unutilized CENVAT credit requires to be included in Closing Stock Value as u/s 145 of Income Tax Act: ITAT confirms Addition [Read Order]
March 29, 2024
Books of Account can’t be held incorrect merely due to an Inadvertent mistake in TAR which is supported by Affidavit of Auditor: ITAT [Read Order]
November 23, 2023
AO cannot Make Addition for Investment in Stock Out of Undisclosed Sources if he does not Rejected the Books of Accounts: Allahabad HC
May 16, 2017
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