#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi
Income Tax
Income Tax
Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB
Income Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
Income Tax
Income Tax
Section 263 Action Invalid Due to Adequate Inquiry by Assessing Officer
Income Tax
Income Tax
Partial Doubt on Trading Losses Does Not Justify Rejection of Books: ITAT Delhi
Income Tax
Income Tax
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Income Tax
Income Tax
AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances
Income Tax
Income Tax
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
