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section 41(1) of the Income Tax Act
No Material Found during Search: ITAT deletes Addition made by AO u/s 41(1) [Read Order]
August 22, 2024
Addition u/s 41(1) of Income Tax Act not Allowable in Absence of Evidence of Cessation of Liability: ITAT [Read Order]
June 2, 2024
Income Tax Authorities fails to discuss difference in Sundry Creditors before Confirming Addition u/s 41(1): ITAT remands Matter to AO [Read Order]
May 30, 2024
Section 41(1) of Income Tax Act Cannot Be Invoked for Cessation of Trading Liability Due to Absence of Liability in Books: ITAT [Read Order]
May 24, 2024
Debt does not Cease to Exist when there is no Writing in Books of Account, no Cessation of Liability u/s 41(1) of Income Tax Act: ITAT [Read Order]
February 11, 2024
No Addition u/s 41(1) of the Income Tax Act as assessee acknowledged liability and reflected the same in its books of account: ITAT [Read Order]
September 9, 2023
ITAT Deletes Estimated Addition made by AO in Hypothetical Way by making Disallowance of Loss claimed by Assessee u/s 41 of Income Tax Act [Read Order]
September 7, 2023
Provisions of Section 41(1) of Income Tax Act are Attracted Only if Some Trading Liability is Written back: ITAT deletes Addition [Read Order]
September 7, 2023
Section 41 (1) of Income Tax Act shall not apply since waiver of loan does not amount to cessation of trading liability: ITAT deletes Addition [Read Order]
September 1, 2023
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