#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Addition U/s 68 Deleted – Accommodation Entry Allegation Failed Due to Mistaken Identity Absence of Bank Transactions
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Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Income Tax
Income Tax
Cash Deposits Linked to Sales Cannot Be Taxed Again – Entire Additions Deleted; Assessee Appeal Allowed & Revenue Dismissed
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Income Tax
ITAT Mumbai – Addition U/s 56(2)(x) Deleted; 10% Safe Harbour Applied on Property Purchase
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Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case
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Income Tax
Reassessment Based on Quashed 263 Cannot Survive – Revenue Appeal Dismissed
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Income Tax
ITAT Mumbai – Sec.54F Exemption Allowed on Under-Construction Flat Sec. 50C Addition Deleted; Penalty U/s 271(1)(c)
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PCIT Section 263 Quashed – Business Expenditure Allowable Even Without Income; AO Conducted Proper Enquiry
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Income Tax
ITAT Mumbai: Fresh Legal Claim Can Be Raised Before CIT(A) – Goetze (India) Not Applicable to Appellate Authority
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Income Tax
ITAT Mumbai: Penalty U/s 271(1)(c) Deleted – Estimated Bogus Purchase Addition Cannot Trigger Penalty
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Income Tax
ITAT Mumbai – Interest on Unsecured Loans Allowed Once Genuineness Accepted; Brought-Forward Loss Issue Restored
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ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
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ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
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Income Tax
