#section 143(3)
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6,168 articlesIncome Tax
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Section 153C Order Invalid Without Proper Satisfaction
Income Tax
Income Tax
1% Shroff Commission Addition Set Aside for Lack of Verification
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Accommodation Entry Income Cut to 1.5% in Bank Routing Case
Income Tax
Income Tax
Section 263 Invoked for Lack of Inquiry into Exceptional Items
Income Tax
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Audit Penalty Set Aside Due to Bona Fide Cause for Delay
Income Tax
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Dividend Exemption Restored as Form Cannot Override Substance
Income Tax
Income Tax
No Bank Entry or Form 26AS: Professional Fee Claim Rejected
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Income Tax
Stamp Duty Addition Deleted for Lack of Evidence of Claim
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Disallowance of business loss without pointing out specific defects is impermissible
Income Tax
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Section 80P(2)(d) Cannot Be Denied for Co-operative Bank Income
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80P deduction admissible on interest earned by co-operative society from deposits with co-operative and nationalized banks
Income Tax
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Disallowance on alleged fictitious loss without incriminating material cannot be sustained
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Writ dismissed as reassessment notice u/s. 148 held to be in time
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Income Tax
