#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax
Income Tax
Development fee collected for funding capital expenditure for airport development not taxable as revenue income
Income Tax
Income Tax
Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision
Income Tax
Income Tax
No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
Income Tax
Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax
Income Tax
Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax
Income Tax
Reopening Invalid Due to Mere Change of Opinion on Examined Cash Deposits: Bombay HC
Income Tax
Income Tax
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Income Tax
Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Income Tax
Income Tax
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax
Income Tax
Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
Income Tax
Income Tax
Set-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji
Income Tax
Income Tax
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax
Income Tax
