#section 143(3)
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Reassessment not Change of Opinion if original assessment not involve any formation of opinion
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Section 56(2)(viib) Inapplicable to Holding-Subsidiary Share Issuance: ITAT Delhi
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ITAT Pune Allows Section 80P(2)(d) Deduction on Interest from Co-op Banks
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Sections 143(1) & 154 Orders Merge into Final Section 143(3) Assessment Order
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ITAT Deletes Bogus LTCG addition for Lack of Price Rigging Evidence
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ITAT Surat Directs Re-examination of Tax on Gift from HUF
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ITAT Cochin Remands Case as CIT(A) refuses to admit Additional Evidence
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ITAT Allows Section 80G Deduction for CSR Donations to PM Relief Fund
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Revenue cannot discriminate between co-owners involved in same transaction
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Section 43A not invocable when there is only reinstatement of fluctuation loss
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ITAT Deletes ₹12 Lakh Addition on Post-Demonetization SBN Deposits
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Section 69A Additions Based on Suspicion Without Evidence Deleted by ITAT
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ITAT Mumbai Quashes Reassessment Proceedings Against Shah Rukh Khan
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