#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Amount paid to clear mortgage on title of property is deductible u/s. 48(1)
Income Tax

Income Tax
Section 263 Revision Rejected as AO Took One of Two Possible Views
Income Tax

Income Tax
Proceedings Declared Void Due to Notice Served After Assessee’s Death
Income Tax

Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax

Income Tax
Reassessment u/s. 147 based on information without application of mind is bad-in-law
Income Tax

Income Tax
Matching Principle Not applies to Cash Accounting – Section 36(1)(iii) Disallowance Deleted
Income Tax

Income Tax
Ad hoc disallowance not sustained as commission expense substantiated with relevant evidence
Income Tax

Income Tax
Section 263 Revision Quashed as AO Took Plausible View on Goodwill Depreciation
Income Tax

Income Tax
Unexplained cash credits addition u/s. 68 sustained as identity and creditworthiness not proved
Income Tax

Income Tax
Once TNMM Is Applied PO Cannot Benchmark Management Fees Separately or Assign Nil ALP
Income Tax

Income Tax
Chhattisgarh HC Quashes Additions as Section 133A Survey Statements Hold No Evidentiary Value
Income Tax

Income Tax
Demonetisation Cash Deposits Supported by Sale Deeds & Wealth Records, ITAT Limits Disallowance to 10%
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Income Tax
Income Tax Assessment Quashed for Failure to Follow Mandatory CBDT Notice Format
Income Tax

Income Tax
