#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)
Income Tax

Income Tax
Entire Purchase Can’t Be Disallowed as Bogus When Sales Are Accepted: ITAT Chennai
Income Tax

Income Tax
Reopening Invalid If Section 148 Notice Issued Before Formal Sanction: ITAT Kolkata
Income Tax

Income Tax
ITAT Upholds Retailer’s Explanation for Cash Deposits – Addition Cut from ₹1.50 Cr to ₹5 Lakh
Income Tax

Income Tax
Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition
Income Tax

Income Tax
Addition on “peak purchase” was restricted to differential margin between declared and benchmark profit in Rice Trading Case
Income Tax

Income Tax
ITAT Panaji Remands Agricultural Income Addition as CIT(A) Ignored Evidence
Income Tax

Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax

Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax

Income Tax
Ad-hoc Expense Disallowance Set Aside by ITAT Jodhpur for Non-Rejection of Books
Income Tax

Income Tax
ITAT Jodhpur Orders Fresh Verification as AO Ignored Accounting Method in Educational Trust Case
Income Tax

Income Tax
ITAT Deletes ₹19.04 Lakh Addition: Agent’s Cash Deposits Were Company Collections
Income Tax

Income Tax
Helicopter Lease Held Operating, Not Financing: Article 8 Relief Granted Under India–Ireland DTAA
Income Tax

Income Tax
