#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Benefit of Accumulation to Trust Restored as Form 9A Not Required for AY 2015-16
Income Tax
Income Tax
Domestic Royalty Split Not Permissible: Entire TP Adjustment Deleted
Income Tax
Income Tax
Tenant’s Purchases, Not Landlord’s: ITAT Dismisses Wrong Addition in Factory Lease Case
Income Tax
Income Tax
No Evidence, No Relief: 2247-Day Late Appeal Dismissed by ITAT
Income Tax
Income Tax
Temporary Factory Letting Doesn’t End Business: ITAT Holds User Charges as Business Income
Income Tax
Income Tax
ITAT Deletes Rs. 63L Deemed ALV Addition: Real Rent Only Counts
Income Tax
Income Tax
No PE Without Physical Presence: Court Rejects Virtual Tax Nexus Under DTAA
Income Tax
Income Tax
Deduction Denial Reversed for Failure to Route Provision Through P&L
Income Tax
Income Tax
No Penalty When Section 56(2)(viib) Itself Not Applicable to Holding–Subsidiary Share Issue
Income Tax
Income Tax
Seized Papers Trump Denial: ITAT Upholds Rs. 60 Lakh Additions in Rs. 110 Cr Search Case
Income Tax
Income Tax
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Income Tax
Income Tax
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Income Tax
Income Tax
Reassessment Notice for AY 2017-18 Invalid Due to Time-Bar Under Section 149
Income Tax
Income Tax
