#section 143(3)
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6,168 articlesIncome Tax
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Recorded Sales Cannot Be Taxed Again Under Section 69A: ITAT Chandigarh
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ITAT Bangalore Restricts Section 92 TP Adjustment to International Transactions
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ITAT Bangalore Applies Rs. 200 Crore Turnover Filter for TP Comparables
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ITAT Deletes Section 69A Addition on Demonetisation Cash Deposits by Senior Citizen
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Income Tax
Management Support Fees Not Taxable as FTS Under India-Singapore DTAA: ITAT Mumbai
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Chennai ITAT Quashes Reassessment as No Addition Was Made on Recorded Reason
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Chennai ITAT Deletes ₹76.45 Lakh Addition; Revenue Can’t Rely on Suspicion Once Source Is Proved
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Income Tax
Section 263 Limitation Runs from Original Assessment, Not Reassessment: ITAT Delhi
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CBDT Circular Non-Compliance Does Not Invalidate Section 143(2) Notice: ITAT Delhi
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ITAT Upholds Section 115BBE on Excess Stock, Deletes Duplicate Income Additions
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ITAT Jaipur Sets Aside Reassessment Notices Issued Beyond Limitation
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No Section 69 Addition on Basis of Unverified Excel Sheets & Pen Drive Data: Mumbai ITAT
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Kolkata ITAT Allows Section 43B Deduction; No Merger of Section 143(1) with Scrutiny Assessment
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