#section 143(3)
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6,168 articlesIncome Tax
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Bad debts recovered & offered to tax cannot be taxed again under Section 69A
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ITAT Chennai Orders Fresh Assessment in Form 10BB Delay Case
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Profit by captive consumption of electricity eligible for deduction u/s. 80-IA: Rajasthan HC
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Refer to DVO Under Section 50C(2) When Sale Consideration Differs from Circle Rate
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Addition Based on Statements Without Concrete Evidence Not Sustainable
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Share Application Money Cannot Be Deemed Unexplained Income Without Substantive Evidence
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Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai
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Interest Income from employee loans was to be treated as Business Income not Income from Other Sources
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Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
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Section 292C’s presumption applies only to person from whom documents seized
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Reopening u/s. 147 based on communication without independent application of mind is invalid
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Reopening of assessment without fresh tangible material not sustainable: Bombay HC
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ITAT Delhi quashing Levy of penalty u/s 271(1) beyond period of limitation
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