#section 143(3)
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6,168 articlesIncome Tax
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Fuel cost to be ascertained by detailed empirical analysis in absence of evidences
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Adhoc 30% Expense Disallowance Deleted – No Specific Defects or Verification by AO: ITAT Chandigarh
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ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
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ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
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ITAT Nagpur Deletes Sec 69A Addition – Small Loans from Friends & Relatives Explained with Identity & Banking Evidence
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ITAT Nagpur Deletes Bogus Purchase Addition – Verified Books & Payments Outweigh Sales Tax Info, Vendor Non-Production Not Fatal
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ITAT Nagpur Allows Seller’s Registration Charges as Capital Gains Deduction – Agreement Terms Prevail
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ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
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ITAT Pune Quashes Sec 263 – 80P Deduction on Co-op Bank Interest Allowed
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ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
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6th Year Utilisation of Sec 11 Accumulation Valid; CPC Adjustment Deleted: ITAT Pune
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ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
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Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
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