#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Income Tax
Income Tax
Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai
Income Tax
Income Tax
Section 263 Revision Upheld Due to AO’s Failure to Examine ₹669 Crore Trust Receipt
Income Tax
Income Tax
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
Income Tax
Income Tax
Transport income to be estimated using U/s 44AE as guiding yardstick: ITAT Chennai
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Income Tax
Income Tax
Cash Found During Survey Explained – Gifts & Receipts Accepted; Additions Deleted: ITAT Bangalore
Income Tax
Income Tax
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Income Tax
Income Tax
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
Letter of Comfort didn’t constitute International Transaction: TP adjustment deleted
Income Tax
Income Tax
