#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Online Platform Income Not Taxable as FTS Due to Failure of ‘Make Available’ Test: Delhi HC
Income Tax
Income Tax
Reassessment Beyond 10-Year Limit Invalid: Gujarat HC Quashes Notice for AY 2012-13
Income Tax
Income Tax
No Disallowance on Proven Loan Use; Forecasting Expense Allowed as Business Cost – Aishwarya Bachchan Gest Relief
Income Tax
Income Tax
ITAT Limits Its Directions – Excludes Comparables Due to Improper Remand to DRP
Income Tax
Income Tax
Partial Disallowance Upheld as Assessee Failed to Prove Full Business Nexus of Expenses
Income Tax
Income Tax
ITAT Mumbai Restores ₹32.67 Cr Loan Addition Due to Incomplete Verification of Creditors
Income Tax
Income Tax
CPC Cannot Reduce TDS Credit Based on Turnover Differences in 26AS: ITAT Delhi
Income Tax
Income Tax
Penalty U/s 270A Held Premature – ITAT Bangalore Restores Matter Pending Quantum Outcome
Income Tax
Income Tax
115BBE Amendment Not Retrospective – ITAT Chennai Restricts Tax to 30% for Pre-01.04.2017 Transactions
Income Tax
Income Tax
Choosing AE as tested party justifiable since AE possess least complex functional analysis
Income Tax
Income Tax
Section 69 cannot be invoked when investments are recorded & taxed: ITAT Visakhapatnam
Income Tax
Income Tax
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
Income Tax
Income Tax
ITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO
Income Tax
Income Tax
