#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reopening based on borrowed satisfaction without independent application of mind not sustainable
Income Tax
Income Tax
Planning, HR, Legal & IT Support Not Taxable as FTS Under India-USA DTAA, Citing ‘Make Available’ Test
Income Tax
Income Tax
Seizure of jewellery valid as legitimacy of jewellery not substantiated
Goods and Services Tax
Goods and Services Tax
Interest & Penalty on IGST Payment Under Customs Tariff Act (Effective 16th August 2024): Bombay HC
Income Tax
Income Tax
Reopening u/s. 148 quashed as reasons recorded found to be invalid: ITAT Chandigarh
Income Tax
Income Tax
Reopening u/s. 148 bad-in-law as income escaped assessment is less than Rs. 50 lakhs
Income Tax
Income Tax
Commercial Advances Don’t Fall Under Section 2(22)(e): ITAT Mumbai
Income Tax
Income Tax
Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai
Income Tax
Income Tax
Assessment declared invalid due to service of notice on wrong address
Income Tax
Income Tax
Section 270A Penalty Unjustified Due to Lack of Tax Evasion Intent: ITAT Pune
Income Tax
Income Tax
Section 263 Revision Unjustified as Assessment Not Erroneous or Prejudicial to Revenue
Income Tax
Income Tax
Provisions of section 40A(3) inapplicable as income assessed by applying G. P. rate
Income Tax
Income Tax
Reassessment proceeding u/s. 148 quashed as based on change of opinion
Income Tax
Income Tax
