#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Entire Bogus Purchase Can’t Be Taxed – ITAT Restricts Addition to 5% Profit
Income Tax
Income Tax
Presumptions Rejected- Commercial Reality Wins- ITAT Deletes ₹6.9 Cr Additions, Allows Only ₹5.47 L
Income Tax
Income Tax
Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Income Tax
Income Tax
Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient
Income Tax
Income Tax
ITAT Quashes Search Assessment: Mechanical 153D Approval Lacked Application of Mind
Income Tax
Income Tax
Sec 270A Penalty Invalidated: AO Failed to Specify Misreporting Clause
Income Tax
Income Tax
Unexplained Investment U/S 69A: ITAT Remands Plot Purchase Addition for Factual Verification
Income Tax
Income Tax
One House, One 54 Claim: ITAT Quashes 263 Revision on Floor-Wise Sale of Residential Property
Income Tax
Income Tax
Share Valuation Already Verified- Once AO Examines Accepts, 263 Cannot Reopen
Income Tax
Income Tax
Bogus LTCG Addition Deleted Under Section 153C: Search Assessment Cannot Rest on Non-Incriminating Evidence
Income Tax
Income Tax
Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions
Income Tax
Income Tax
Financial Crisis and COVID-19 Delay: ITAT Pune condoned 631-day delay
Income Tax
Income Tax
ITAT Allows Withdrawal of Revenue Appeal Due to Tax Effect Below CBDT Prescribed Limit
Income Tax
Income Tax
