#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside
Income Tax
Income Tax
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
Income Tax
Income Tax
No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO
Income Tax
Income Tax
Section 11 exemption granted as surplus from vocational training used only for educational purpose
Income Tax
Income Tax
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Income Tax
Income Tax
Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
Income Tax
Income Tax
Bogus Purchases: ITAT Mumbai Restricts Addition to 5% Where Sales Are Undisputed
Income Tax
Income Tax
Penalty on Estimated Bogus Purchases Unsustainable: ITAT Pune
Income Tax
Income Tax
ITAT Mumbai Quashed Section 69 On-Money Additions for Natural Justice Breach
Income Tax
Income Tax
ITAT Delhi Deletes Share Capital & 56(2)(viib) Additions: DCF Valuation Upheld
Income Tax
Income Tax
Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation
Income Tax
Income Tax
DRP Final Orders Quashed as Time-Barred Under Sections 144C & 153
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
