#section 143(3)
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6,168 articlesIncome Tax
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Matter was restored related to disallowance of ₹5.11 Crore Forex Loss on ECB Settlement
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Recording of consolidated satisfaction note u/s. 153C for different assessment years is bad-in-law
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Addition towards undisclosed income sustained as incriminating material found during search not explained
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CIT(E) cannot reject application for registration u/s. 80G(5)(iii) in hyper technical manner
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Orissa HC quashes Sec 263 Revision based on consistency & prior allowance of depreciation
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Section 127 Order Mandatory for Transfer of Jurisdiction: ITAT Raipur
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Reopening Based on Insight Portal Data Without Independent Opinion Unsustainable
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No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur
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Failure to participate in appellate proceeding due to justifiable reasons: Matter restored
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Passing of order u/s. 148A(d) without granting adjournment for furnishing reply is untenable
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Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
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CIT(A) cannot vacate addition based on additional evidence without confronting AO
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Sec. 115BBE special rates not applied to income surrendered during survey
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