#section 143(3)
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6,168 articlesIncome Tax
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Discrepancy in ROC records cannot be reason for treating sale of shares as sham transaction
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No addition on ground that notices u/s. 133(6) not replied: ITAT Mumbai
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Business Loss Set-Off Against STCG from Business Asset Sale: ITAT Remands to AO
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AO Cannot Reopen Assessment Beyond Grounds Mentioned in Section 148A(b) Notice
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Deduction u/s. 10AA allowed on interest received from fixed deposits and loans to employees
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Order quashed as notices/ communication sent to old email address
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PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi
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Section 80P Deduction Not Available for Section 68 Unexplained Cash Credits
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Section 271(1)(b) Penalty Quashed Due to Misapplication of Law & Facts
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ITAT Deletes Adhoc Disallowance on URD Cash Purchases in Jewellery Business
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Ex-Parte Tax Order Set Aside as Assessee’s Counsel Faced depression & memory loss
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Additions for unexplained cash deposits u/s 69A and loans made u/s 68 without proper verification was restored back
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Addition merely on basis of available information without independent investigation is unsustainable
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