#section 143(3)
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6,168 articlesIncome Tax
Income Tax
AO Accepted Agri Income in Next Year but Denied in Earlier Year Without Logic – ITAT Deletes Addition as CIT(A) Adopted “Whims & Fancies”!
Income Tax
Income Tax
Revision u/s 263 Invalid: AO Asked Questions, Assessee Answered, Matter Closed!- ITAT Chandigarh to PCIT- Depth of Enquiry is AO’s Domain, Not Yours
Income Tax
Income Tax
ITAT Ahmedabad Restores ₹14.39 Cr Addition Case for Fresh Assessment
Income Tax
Income Tax
Deduction u/s. 54F not confined to registered sale deed or possession
Income Tax
Income Tax
Cash found during search verifiable from audited books cannot be added u/s. 69A as unexplained money
Income Tax
Income Tax
ITAT Ahmedabad: Addition on Alleged Penny Stock Investment Deleted – No Proof of Assessee’s Own Funds
Income Tax
Income Tax
When no addition on reopening issue, entire 147 proceeding falls JAO had no jurisdiction post-Faceless Scheme
Income Tax
Income Tax
Protective additions without substantive foundation quashed – ITAT Visakhapatnam invalidates reopening based on suspicion
Income Tax
Income Tax
National Highways Act Land Compensation: Why NHAI Awards Are Exempt from Income Tax
Income Tax
Income Tax
Caste-based objects no bar for pre-1961 Act trusts – 1930 religious trust protected from s.13 bar entitled to Section 11 & 12 benefits
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect
Income Tax
Income Tax
Entry-Provider Tag Not Enough Reason: ITAT Upholds Deletion of Unexplained Share Capital Addition
Income Tax
Income Tax
