#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Unexplained expenditure addition based on suspicion without independent enquiry cannot be sustained
Income Tax
Income Tax
Section 68 Addition Not Justified for Loan Before Business Commencement: ITAT Jaipur
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Income Tax
Time-Barred Penalty: ITAT Hyderabad Quashes 270A Order Passed Six Months Beyond Section 275(1)(c) Deadline
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Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
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Income Tax
No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
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Income Tax
ITAT Hyderabad Condonation of Delay: Appeal Restored After NFAC Sent Notices to Wrong Email
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Income Tax
Order passed u/s. 263 without considering submissions is non-speaking order
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Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
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ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
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ITAT Remands Crore Expense Disallowance, Citing Failure to Examine Documentary Evidence
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ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
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ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
Income Tax
Income Tax
