#section 143(3)
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6,168 articlesIncome Tax

Income Tax
ITAT Bangalore Excludes Four Software Development Comparables in Transfer Pricing Appeal
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ITAT Pune Excludes Cybercom Datamatics as Comparable, Upholds InfoBeans in TP Case
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ITAT Pune Deletes Addition on Ex Gratia Payment Received Under Pfizer Exit Scheme
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No Section 276C Prosecution After Deletion of Section 271AAB Penalty: Rajasthan HC
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ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason
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Fresh Section 148A(b) Notice Unsustainable After Completed Reassessment: Madras HC
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No Section 36(1)(iii) Disallowance Where Own Funds Exceed Investments: ITAT Chennai
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ITAT Remands Reassessment to Verify Brother’s Role in Mutual Fund Investments
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ITAT Delhi Quashes Reassessment, Deletes ₹3.08 Crore TP Adjustment on Subsidy
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ITAT Delhi: Comparable Cannot Be Rejected When Functions Remain Unchanged
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ITAT Mumbai: ALV on Unsold Stock to Be Based on Municipal Value
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ITAT Delhi: Reassessment Quashed as ITO Lacked Jurisdiction Under CBDT Instruction
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ITAT Panaji Allows Section 80P(2)(d) Deduction on Interest From Co-operative Society
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