#section 143(2)
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2,479 articlesIncome Tax

Income Tax
AO Must Adhere to TPO’s ALP in International Transactions: Delhi HC
Income Tax

Income Tax
Interest on Loan for Agricultural Land Not Allowable under Section 36(iii)
Income Tax

Income Tax
ITAT Deletes Share Premium Addition Due to Blatantly Anomalous Valuation by AO
Income Tax

Income Tax
Madras HC Quashes Income Tax Assessment Order Amid Pending Objections before DRP
Income Tax

Income Tax
If no inquiry by AO on disallowance u/s 40A(3): Section 263 order valid
Income Tax

Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax

Income Tax
Demonetisation Cash Deposits: Assessee Bears Burden to Prove Genuineness
Income Tax

Income Tax
CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
Income Tax

Income Tax
AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified
Income Tax

Income Tax
AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
Income Tax

Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Income Tax

Income Tax
Advance from Customers Not Section 68 Income; Powers of CIT(A) Parallel to AO’s
Income Tax

Income Tax
Section 68 Addition Unjustified if Shares’ Purchase & Sale Validated by Evidence: ITAT Mumbai
Income Tax

Income Tax
