#section 143(3)
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6,168 articlesIncome Tax
Income Tax
ITAT Grants Trust Conditional Opportunity to Prove Donations Are Not Anonymous
Income Tax
Income Tax
Share Capital Proved, Mere Non-Appearance Not Enough – ITAT Upholds Deletion of ₹1.93 Cr u/s 68
Income Tax
Income Tax
No Tax on Notional Keyman Policy Value – ITAT Deletes Addition on Unrealised Surrender Value
Income Tax
Income Tax
Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Income Tax
Income Tax
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Income Tax
Income Tax
Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income Additions
Corporate Law
Corporate Law
How to Address Key Income Tax Notices and Avoid Penalty?
Income Tax
Income Tax
ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction
Income Tax
Income Tax
Paper Companies, Premium Shares & No Verification – ITAT Sends ₹5 Cr Back for Fresh Scrutiny
Income Tax
Income Tax
ICDS Adjustment Beyond CPC Powers BUT PF/ESI Disallowance Valid in 143(1): Delhi ITAT
Income Tax
Income Tax
TPO’s 20% Fantasy Margin Rejected – ITAT Removes Wrong Comparables Orders Fresh TP Computation
Income Tax
Income Tax
