#section 143(3)
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6,168 articlesIncome Tax
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Fresh examination needed for difference in stock of plant and machinery as compared to previous year
Income Tax
Income Tax
123.97 Cr Addition: 7-Day Notice Period Unreasonable, Rules ITAT Raipur
Income Tax
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Reopening based on incorrect fact understanding is unsustainable: ITAT Mumbai
Income Tax
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Section 68 Inapplicable: Depositor Identity, Source Established & Recorded in Books
Income Tax
Income Tax
Section 56(2)(x) Addition Deleted as Price Variation was Within 10% Tolerance
Income Tax
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Notice Must for Rectification under Section 154 Reducing Refund: Calcutta HC
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Erroneous Assessment Ignoring SC Judgment Cannot Be Trivialized: Kerala HC
Income Tax
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ITAT Pune Sends Capital Gains Assessment Back to AO in Development Agreement Dispute
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Interest Income from Co-op Banks Qualifies for Section 80P(2)(d) Deduction: ITAT Pune
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Co-op Society can claim Section 80P Deduction on Interest from Co-op Bank: ITAT Ahmedabad
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CBDT Instruction No. 03/2017 followed by partly allowing cash deposit during demonization
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Tax Audit Provisions Inapplicable to Fictional Income Under Sections 68 to 69D
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Discount on issue of ESOP allowed as deduction: ITAT Delhi
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Income Tax
