#section 143(3)
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6,168 articlesIncome Tax
Income Tax
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
Income Tax
Income Tax
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Income Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Income Tax
Income Tax
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
Income Tax
Income Tax
Survey Surrender & Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar
Income Tax
Income Tax
Additions Based on Third-Party Ledger Deleted – Identity Not Proved & No Independent Enquiry – Revenue Appeal Dismissed; Reopening Upheld – ITAT Ahmedabad
Income Tax
Income Tax
Reopening Quashed; Labour Income Already Disclosed & 26AS TDS Reflected; Revenue Appeals Dismissed: ITAT Ahmedabad
Income Tax
Income Tax
Sec 263 Quashed; AO Probed Renuka Mata Society Credits; No Revision on Suspicion: ITAT Ahmedabad
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 25% Upheld – Entire Disallowance u/s 69C Rejected – Revenue Appeal Dismissed – ITAT Amritsar
Income Tax
Income Tax
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai
Company Law
Company Law
ITAT Rajkot Remands Sec 50C Addition – Mandatory DVO Reference Required When Assessee Disputes Stamp Value
Income Tax
Income Tax
ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed
Income Tax
Income Tax
