#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Revision u/s. 263 not justifiable as AO took most plausible view
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Income Tax
Income Tax
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
Income Tax
Income Tax
ITAT Ranchi Quashes Section 263 Order – 80P Deduction Cannot Be Denied When AO Has Verified All Facts
Income Tax
Income Tax
ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed: ITAT Finds Notice u/s 143(2) by Non-Jurisdictional AO After Transfer u/s 127 Invalid
Income Tax
Income Tax
Only real income taxable- ITAT Delhi deletes ₹52.65 Cr notional interest addition & allows inventory loss from theft/flood
Income Tax
Income Tax
Extrapolation of Suppressed Profit Beyond Search Date Without Incriminating Material Deemed Invalid: ITAT Delhi
Income Tax
Income Tax
Sports Club Receipts Within 20% Safe Harbour; Section 263 Revision Set Aside: ITAT Pune
Income Tax
Income Tax
ITAT Pune Quashes PCIT’s 263 Order Passed in Haste – “Hear the Other Side” Rule Violated, Says Tribunal
Income Tax
Income Tax
Final assessment order time barred in terms of section 144C(13) of Income Tax Act
Income Tax
Income Tax
