#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Korea Salary Not Taxable Merely Due to Indian Payment or TDS: Bangalore ITAT
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ITAT Kolkata Deletes Section 271(1)(c) Penalty for Bona Fide Rounding-Off Error
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Gujarat HC Quashes Reopening Beyond 4 Years as 2(22)(e) Conditions Were Not Met
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ITAT Panaji Quashes Reopening Based on Survey Admission Without Tangible Material
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ITAT Mumbai Quashes Reopening Over Incorrect Penny Stock Information Under Section 147
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ITAT Amritsar Lowers Profit Estimate from 1% to 0.55% on Liquor Sales
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ITAT Mumbai Quashes Reassessment and Deletes FCTR Addition for Bank of Baroda
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ITAT Mumbai Allows Section 54 Exemption Despite Incomplete Construction
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ITAT Mumbai Allows 10% Tolerance Band for Property Stamp Duty Difference
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ITAT Allows 10% Safe Harbour Retrospectively Under Section 56(2)(x)
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ITAT Mumbai Quashes ₹86.40 Crore Dividend Adjustment Under Section 143(1)
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ITAT Mumbai Allows Later 12A Registration Benefit as Assessment Was Pending
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ITAT Delhi Quashes 54F Disallowance Beyond Limited Scrutiny Scope, Upholds Revised Return
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