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143(1)

  • If Assessee proved identity, creditworthiness as well as genuineness of transactions then the ‎Assessee had discharged its primary onus on providing complete details in respect of loan ‎transactions and if AO failed to carry out any fruitful investigation then no addition could be ‎made towards unexplained unsecured loans. 29 Judgements discussed

  • No addition in respect of share application money when names and addresses of share holders were given to AO

Sub Categories of 143(1)

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      • Recent Posts

      • On July 30, 2018 The High Court of Bombay held that no addition can be made in the hand of Company for share capital if the shareholders ‎is having PAN And gave affidavit
      • On Jul 16, 2018 it has been held by JAIPUR TRIBUNAL that denial of the claim ‎on the basis of suspicion without any cogent material to show that the assessee has ‎brought back his own unaccounted income in the shape of long term capital gain, the said ‎action of the AO is not sustainable
      • Penny Stock: Claiming of exemption u/s 10(38) is valid-transactions carried ‎through Demat Account, banking channel, STT paid, No Sebi Enquiry and no specific finding against the assessee
      • किसी एजुकेशन इंस्टीट्यूट द्वारा ट्रेनिंग एवं कंसल्टेंसी का कोई प्रोग्राम चलाया जाता है और उसमें आय होती हैं तो उस पर AO धारा 11 और 12 की छूट देने को इनकार नहीं कर सकता है अगर वह आय वेलफेयर एक्टिविटीज के लिए ही काम ली जाती हैं तथा वह आय स्कूल एजुकेशन आय का छोटा छोटा हिस्सा है
      • अगर कोई पार्टनर जमीन या अन्य fixed assets पार्टनरशिप फर्म में केपिटल के रूप में लाता है तो पार्टनरशिप फर्म में जो वैल्यू बुक्स में दिखाई जाएगी उसको consideration मानकर कैपिटल गेन का कैलकुलेशन होगा इसमें धारा 50C नहीं लगेगी

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