#section 143(3)
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6,168 articlesIncome Tax
Income Tax
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Income Tax
Income Tax
Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
Income Tax
Income Tax
Delhi HC Quashes Look Out Circular Due to No Pending Income Tax Proceedings
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Subscription Fee for Database Access Not Royalty as No Copyright Rights Were Transferred: ITAT Delhi
Income Tax
Income Tax
Lookout Circular Set Aside Because Income Tax Proceedings Had Concluded and No Demand Was Pending
Income Tax
Income Tax
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
Income Tax
Income Tax
Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
Income Tax
Income Tax
153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search
Income Tax
Income Tax
Assessment Order Invalid as Failure to Click Portal Button Cannot Defeat Right to Hearing
Income Tax
Income Tax
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Income Tax
Income Tax
