#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Accommodation Entry Cases: Full Addition Applies Without Proof
Income Tax
Income Tax
ITAT Upholds 5% Addition Where Purchases Linked to Sales
Income Tax
Income Tax
Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi
Income Tax
Income Tax
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Income Tax
Income Tax
Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Income Tax
Income Tax
Loss on Share Sale Is Capital Loss, Not Expense: ITAT
Income Tax
Income Tax
Assessment Quashed for Missing Mandatory Section 153C Notice
Income Tax
Income Tax
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Income Tax
Income Tax
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Income Tax
Income Tax
Separate Books Allegation Can’t Be Basis Without Prior Show Cause
Income Tax
Income Tax
Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
Bogus Purchase Addition Deleted for Lack of Independent Enquiry
Income Tax
Income Tax
