#section 143(3)
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6,168 articlesIncome Tax
Income Tax
263 Has Limits: Second Bite at Cherry Denied to Revenue
Income Tax
Income Tax
Section 68 Additions Fail After Remand Verification Confirms Loans
Income Tax
Income Tax
No Valid 153C Jurisdiction, No Power Under Section 263
Income Tax
Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
Income Tax
Income Tax
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Income Tax
Income Tax
Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry
Income Tax
Income Tax
DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate
Income Tax
Income Tax
Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37
Income Tax
Income Tax
Audit Objection Can’t Reopen Past Assessment, U/s 148 Notice Quashed
Income Tax
Income Tax
Name the Charge or Lose the Penalty, U/s 270A Proceedings Collapse
Income Tax
Income Tax
Setting off short term capital loss against non-STT gains and then against STT gains is permissible in law
Income Tax
Income Tax
