#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
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Income Tax
Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable
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No addition u/s. 153A for unabated year be made without incriminating material
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Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
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Income Tax
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
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Charitable Exemption Upheld: AO Must Accept Valuer Report If DVO Reference Not Made
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Addition u/s. 68 quashed as evidences establishing identity, creditworthiness and genuineness not invalidated
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Interest Payable to Partners Is Year-End Liability, Not Restricted to Business Start Date
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Income Tax
Income Addition Quashed for Exceeding Limited Scrutiny Jurisdiction
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No Depreciation on Assets Already Treated as Applied Income: ITAT Directs Fresh Verification
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ITAT Directs AO to Limit Deemed Dividend Addition to Accumulated Profits
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ITAT Pune Deletes Addition for Credit Card Payments After Source Explained
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Gujarat HC Upholds 25% Disallowance for Bogus Purchases
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