#section 143(3)
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6,168 articlesIncome Tax

Income Tax
No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT
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Big Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance
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Mechanical Revenue Objections Rejected on Section 14A and MAT
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ITAT Grants Fresh Opportunity to Claim Section 54F Deduction
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Transfer Pricing Adjustment Softened for Long-Standing ECB Loans
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Income Tax
Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny
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Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
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Accepted Project Revenue Confirms Genuineness of Related Purchases
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Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B
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Income Tax
Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
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Income Tax
US Government Pension Exempt Because DTAA Overrides Domestic Tax Law: ITAT Delhi
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Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC
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Presumptive Taxation Allowed as Partner’s Remuneration Is Professional Income: ITAT Delhi
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Income Tax
