#section 143(3)
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6,168 articlesIncome Tax
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Appeal filed within extended time as per Circular 20/2016 cannot be dismissed on ground of delay
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ITAT Allows Appeal Citing No Change in Facts from Previous Years
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Reassessment Notice Quashed: No Prime Facie Evidence of Non-Genuine Investment
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Reopening quashed as objections raised not disposed of by AO: ITAT Mumbai
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Donation for Scientific Research Auditorium Deductible Even if Capital in Nature: ITAT Hyderabad
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Waiver of loan amount cannot be brought to tax u/s. 41(1): ITAT Chennai
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Adhoc disallowance of expense without contrary material not justifiable: ITAT Delhi
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Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle
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STCL on which STT paid can be set off against STCG on which STT not paid
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Bogus LTCG Addition Set Aside Due to Lack of Tangible Evidence: ITAT Ahmedabad
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Trust Renting Dharamshala on Cost Basis Not a Commercial Activity: Chhattisgarh HC
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LTCG on Penny Stock: ITAT Delhi quashes Reassessment for Vague Reasons & Lack of Nexus
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Gujarat HC Quashes Reopening Beyond Four Years for Lack of Non-Disclosure & Borrowed Satisfaction
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