#section 143(3)
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6,168 articlesIncome Tax
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Section 148 Reassessment Beyond Section 149 Time Limit is Unsustainable: Madras HC
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Reopening of assessment u/s. 148 on mere change of opinion is invalid: ITAT Chennai
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Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC
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Section 148 Notice to Non-Existent Amalgamated Company Is Void: ITAT Mumbai
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Forex Gains from Trading Transactions Count as Operating Income in TP Adjustment
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Section154 Rectification Order Unsustainable Without Proper Hearing Opportunity
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Dividend Distribution Tax U/S 115-O Not Applicable to Co-op Societies: ITAT Kolkata
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Invoking section 263 in guise of difference of opinion not justifiable: ITAT Mumbai
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Entries in a bank passbook cannot be treated as books of accounts for Section 68
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No TDS on Roaming Charges Under Section 194C or 194J: ITAT Mumbai
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Scrutiny Assessment Prevails Over Automated Disallowance by CPC
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Cash Source Taxed Under Section 269SS Cannot Be Added Again under Section 69A for time Gap
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Income Tax
Genpact Wins Tax Case: Intangible Assets Depreciable
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