#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reassessment u/s 147 held invalid when based on search material from third party – Proceedings ought to be u/s 153C
Income Tax
Income Tax
Penalty u/s 271(1)(c) for Disallowed Bad Debts – Tribunal Upholds Deletion by CIT(A)
Income Tax
Income Tax
Reassessment order was quashed in absence of a valid section 143(2) notice
Income Tax
Income Tax
ITAT Allows Delayed JDA Tax Appeal Due to Bereavement, Illness & COVID-19 Disruptions
Income Tax
Income Tax
Penalty on Notional House Property Income Quashed by ITAT – Section 271AAB overrides 271(1)(c)
Income Tax
Income Tax
Section 263 Invalid When PCIT Questions AO’s Pen/Order Without Proof: ITAT Lucknow
Income Tax
Income Tax
Undisclosed source of income addition not sustained since transaction duly recorded in books of accounts
Income Tax
Income Tax
Unaccounted sales addition without adverse material cannot be sustained
Income Tax
Income Tax
ITAT Taxes 0.7% Margin on Vodafone E-Top Up Sales, Rejects Dept Appeal
Income Tax
Income Tax
ITAT Restores 54F Claim Case as Assessee Missed Hearing Due to Family Medical Crisis
Income Tax
Income Tax
No addition for Medical College Donation Based Solely on Third-Party Evidence
Income Tax
Income Tax
Secured vs Unsecured Loans Not Comparable – Interest Paid to Relatives at 15% Allowed
Income Tax
Income Tax
Past Acceptance No Defence in 263 – Tribunal Says Tax Depreciation Must Follow Act
Income Tax
Income Tax
