#section 143(3)
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6,168 articlesIncome Tax
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Disallowance of claim doesn’t amount to furnishing of inaccurate particulars, hence no penalty u/s. 271(1)(c)
Income Tax
Income Tax
Section 80JJAA Deduction Cannot Be Fully Denied for Partial 240-Day Non-Compliance
Income Tax
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Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality
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Income Tax
Reassessment Quashed as Deduction Under Section 80P(2)(d) Was Legally Allowable
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Income Tax
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
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Income Tax
Closing Stock Revalued Without Adjusting Opening Stock Held Unsustainable
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Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
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Section 220(2) Interest Invalid Without Section 156 Demand Notice: ITAT Mumbai
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Fresh Documents at Appeal Stage Led to Remand Under Rule 46A
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Section 197 Certificate Quashed Because DAPE Finding Was Overturned
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Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory
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Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
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Reassessment u/s. 147 after expiry of four years tenable since all material facts not disclosed
Income Tax
Income Tax
