section 143(3) - Page 2

PCIT’s exercise of Section 263 jurisdiction while issue is pending before CIT(A) is invalid

Kathiravan Ananthalakshmi Vs ACIT (ITAT Chennai)

Once an appeal is lodged with CIT(A), the PCIT's authority to revise assessment under Section 263 is circumscribed - Kathiravan Ananthalakshmi Vs ACIT (ITAT Chennai)...

Source for making or earning income of payer of FTS outside India is not taxable in India

HCL Singapore PTE. Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that as conditions prescribed in exception to section 9(1)(vii)(b) stand fulfilled, it cannot be taxed as FTS. Further, the source for making or earning any income of the payer of fee for technical services, in the present case, is outside India, and therefore not taxable in India....

No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT

Sunil Ghorawat Vs ACIT (ITAT Delhi)

Read the full text of ITAT Delhi's order in Sunil Ghorawat vs ACIT case. Analysis of no TDS on consultancy charges under Sec 194J and short term capital loss disallowance....

ITAT deletes Section 69A and 69C addition due to insufficient evidence

ACIT Vs Prakash Ferrous Industries Private Limited (ITAT Chennai)

Read the full text of the ITAT Chennai order in ACIT vs. Prakash Ferrous Industries Pvt. Ltd. where the assessment order is rejected due to oversight and typographical error under section 143(3)....

Violation of Section 269SS by Excess Capital Withdrawal in cash from Partnership

Kalpana Sunil Vaid Vs. JCIT (ITAT Ahmedabad)

Kalpana Sunil Vaid's appeal against a penalty under Section 271D of the Income Tax Act for loans taken from partnership firms is dismissed by ITAT Ahmedabad....

Delhi ITAT on Section 54F Deduction & Section 263 Revisional Powers

Anju Ahuja Vs PCIT (ITAT Delhi)

Delhi ITAT addresses Pr.CIT's revisional order on Section 54F deduction misuse for AY 2017-18 in Anju Ahuja vs PCIT, clarifying legal interpretations....

Sale outside India; No tax liability in India: ITAT Delhi

Air Liquide Global EC Germany GMBH Vs ACIT (ITAT Delhi)

Read the detailed analysis of the ITAT Delhi order regarding the taxability of income from offshore supplies of plants and equipments in the case of Air Liquide Global EC Germany GMBH Vs ACIT....

No Further Inquiry in ‘Limited Scrutiny’ Cases Beyond Scope Under Section 263: ITAT Surat

Hasumatiben Jagdishbhai Patel Vs PCIT (ITAT Surat)

ITAT Surat rules in Hasumatiben Jagdishbhai Patel vs. PCIT case, limiting further inquiry under Section 263 to issues directly connected with limited scrutiny. Detailed analysis provided....

ITAT Confirms Reassessment & Section 68 Addition on Share Subscription

Vilson Roofing Products Pvt. Ltd. Vs ACIT (ITAT Pune)

 ITAT Upholds Reassessment on Accommodation Entry Info from Investigation Wings & affirms Addition u/s 68 Due to Lack of Credibility Evidence in Share Subscription...

ITAT Upholds Revision: No AO Inquiry on Political Donation Receipts for 80GGC Deduction

Rakesh Balubhai Padariya Vs PCIT (ITAT Ahmedabad)

ITAT Ahmedabad dismisses appeal against revision order denying 80GGC deduction for donation to a political party, emphasizing the need for genuine receipts....

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