#section 143(3)
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6,168 articlesIncome Tax

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Allotment Letter = Agreement-ITAT Grants 56(2)(x) Relief, Limits Addition to 50% Share
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Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
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ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
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Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
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Assessment Order Quashed Due to Issuance in Name of Non-Existent Amalgamated Entity
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Section 68 Addition Upheld for Failure to Prove Genuineness of Advance: ITAT Delhi
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Section 271(1)(c) Penalty Deleted Due to Pending HC Decision on Section 10(26BBB) Exemption Claim
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Time-Barred Assessment Order – ITAT Bangalore Strikes Down TP Addition
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Post-Search, AO Cannot Use Section 147 – Reassessment Quashed as Void
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Invalid 143(2) Notice by Wrong Officer Nullifies Entire Assessment
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Bogus Purchases: Only Profit Element Taxable – ITAT Reworks Addition Based on Industry Margins
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CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction
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Section 263 Invalid as AO Conducted Inquiry on CSR Deduction Claim
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