#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Revision u/s. 263 quashed as plausible view taken by AO in allowing claim of interest u/s. 24b
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Exemption u/s. 54 granted as amount utilized within extended time under TOLA
Income Tax
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Deptt. remanded case back as tax payer was unable to opt for hearing due to portal glitch
Income Tax
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Prosecution u/s. 276C(1) cannot be continued as penalty proceedings u/s. 276C(1) already terminated
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
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Income Tax
Under RPM, Focus on Functional Similarity, Not Product Similarity: ITAT Mumbai
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Granting single approval u/s. 153D for different assessment years is invalid
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Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
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Set off of loss of PE against interest income from External Commercial Borrowing allowed
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Income Tax
Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA
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Income Tax
Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
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Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
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ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation
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