#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
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Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
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PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
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Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
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When Adjustment u/s 143(1) Is Deleted in Appeal, Assessment Based on Such Adjustment Cannot Survive: ITAT Bangalore
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Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
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Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore
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Penalty for Non-Compliance Cannot Stand When Assessment Is Completed Under Section 143(3)
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No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi
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Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
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Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
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ITAT Upholds Assessment Because Larger Bench Decision of HC Must Be Preferred Over Single Judge View
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Reassessment Notice Upheld Because AO Followed CBDT and SC Directions
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