#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Wrong Satisfaction Note Invalidates Section 153C Proceedings Entirely
Income Tax
Income Tax
Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
Income Tax
Income Tax
Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
Income Tax
Income Tax
Assessment Quashed for Failure to Issue Mandatory Show Cause Notice
Income Tax
Income Tax
Consultancy Fees Held Not Taxable Due to Failure of “Make Available” Test
Income Tax
Income Tax
Addition Deleted Because Suspicion Cannot Substitute Proof in Penny-Stock Cases: ITAT Mumbai
Income Tax
Income Tax
Clerical Error in Accounts Triggers Fresh Probe of Cash Deposit
Income Tax
Income Tax
Payer’s Expense Accepted, Payee Can’t Be Taxed Under Section 68
Income Tax
Income Tax
Revised compounding guidelines dated 17.10.2024 cannot be given retrospective effect
Income Tax
Income Tax
Section 89(1) Relief Can’t Be Denied for Return-Filing Technical Lapse
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Income Tax
Penal Tax Blocked: ITAT Orders Normal Rate on Cash Deposits
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Income Tax
Sales in Books Accepted, But ‘Cash Buyer’ Bills Trigger Remand
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Income Tax
No Comparables, No 1% Rate: ITAT Relies on Past Performance
Income Tax
Income Tax
