#section 143(3)
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6,168 articlesIncome Tax
Income Tax
House Property Tax Relief Granted on Rental Income Due to Consistency Rule
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
Surplus from Educational Activities Doesn’t Convert Trust into Business
Income Tax
Income Tax
Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable
Income Tax
Income Tax
Share Valuation Under Section 56(2)(viia) Set Aside for Mechanical Approach
Income Tax
Income Tax
Interest on trade receivables to be computed by applying LIBOR based rate
Income Tax
Income Tax
Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice
Income Tax
Income Tax
Penalty Deleted as Cash Sale Consideration at Registration Held Outside Section 269SS
Income Tax
Income Tax
No Book Rejection, No Adhoc Profit: ITAT Mumbai Deletes 1% Closing Stock Addition
Income Tax
Income Tax
IFE Content Is Not Royalty: ITAT Delhi Applies DTAA Override Deletes Tax on In-Flight Entertainment Fees
Income Tax
Income Tax
Sales Addition Deleted After Reconciliation of VAT and Non-Trade Receipts
Income Tax
Income Tax
Charitable Trust acking 12A registration cannot be taxed on gross receipt: ITAT Delhi
Income Tax
Income Tax
Depreciation Can’t Be Denied on Suspicion After MAP Resolution
Income Tax
Income Tax
