#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
Income Tax
Income Tax
CSR-Based Donations Eligible for Section 80G Deduction: ITAT Cochin
Income Tax
Income Tax
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
Income Tax
Income Tax
Free-of-Cost Testing Assets Not Taxable Under Section 28(iv): ITAT Bangalore
Income Tax
Income Tax
ITAT Mumbai Allows Professional Fees & Foreign Branch Expenses u/s 37(1) for Strategic Investments
Income Tax
Income Tax
Gujarat HC Quashed Reopening Due to Absence of Fresh Tangible Material
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
Liquor Trader’s Cash Deposits & Purchases Cannot Be Taxed Twice: ITAT Bangalore
Income Tax
Income Tax
Assessment Quashed for Being Passed on a Non-Existent Amalgamated Entity
Income Tax
Income Tax
Reopening under Section 147 Invalid Where Search Material Triggers Section 153C
Income Tax
Income Tax
Section 69A Addition Quashed Where Presumptive Income Was Declared
Income Tax
Income Tax
Limited Scrutiny Means Limited Powers: Additions Beyond CASS Scope Quashed by ITAT
Income Tax
Income Tax
Bogus Purchases Can’t Be Added in Full When Sales Are Accepted: ITAT Restricts Addition to 3% GP
Income Tax
Income Tax
