#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
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Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
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Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
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Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
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Income Tax
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
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Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
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Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
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Reopening Quashed for Non-Application of Mind & Wrong Sanction
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Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
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₹14.25 Cr Share Premium Addition Restored as CIT(A) Order Set Aside for Unsubstantiated DCF Valuation: ITAT Delhi
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₹3.40 Crore Housing Project Deduction Restored After Reopening Beyond 4 Years Set Aside
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Denial of depreciation to trust not justified as genuineness of building construction expense proved
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Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
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