#section 143(3)
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6,168 articlesIncome Tax
Income Tax
ITAT Rajkot: Mechanical Approval Invalid – Reopening U/s 148 Quashed
Income Tax
Income Tax
Section 43B Not Applicable as Electricity Duty Is Not Assessee’s Liability: P&H HC
Income Tax
Income Tax
Additional Evidence Rejected Due to Violation of Income Tax Rule 46A Procedures
Income Tax
Income Tax
ITAT Mumbai: No Penalty U/s 271(1)(c) on Estimated Bogus Purchase Additions
Income Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification
Income Tax
Income Tax
Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
Income Tax
Income Tax
ITAT Pune: Interest on Bank Deposits Not Covered by Mutuality; Only Proportionate Expenses Allowed
Income Tax
Income Tax
Income Tax Assessment Quashed Due to Invalid Notice by Officer Lacking Pecuniary Jurisdiction
Income Tax
Income Tax
ITAT Mumbai: Reopening Invalid on Change of Opinion-No Fresh Material, Assessment Quashed
Income Tax
Income Tax
