#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Additions Quashed for Being Based Solely on Section 133A Survey Statement: Chhattisgarh HC
Income Tax

Income Tax
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
Income Tax

Income Tax
LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
Income Tax

Income Tax
Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
Income Tax

Income Tax
Survey Statements Alone Can’t Justify Bogus Purchase Additions
Income Tax

Income Tax
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Income Tax

Income Tax
Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met
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Income Tax
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
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Income Tax
Failure to Follow 263 Directions Renders Assessment Unsustainable
Income Tax

Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax

Income Tax
NRI Cash Gift Addition Under Section 68 Remanded by ITAT Chennai
Income Tax

Income Tax
ITAT Hyderabad quashes final TP assessment as time-barred despite DRP directions
Income Tax

Income Tax
Estimated Gross Profit Addition Collapses When Excess Stock Is Not Proved
Income Tax

Income Tax
