#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Section 68 Addition Quashed Where Purchases and Stock Were Not Disputed
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Final Assessment Quashed for Breach of Statutory Time Limits
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Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai
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ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings
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Demonetization Cash Deposits Accepted as Genuine Business Receipts
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No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
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No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi
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ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books
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ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
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Section 69C Commission Addition Falls After Section 68 Deletion
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Income Tax
ITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books
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Section 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai
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ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM
Income Tax

Income Tax
