#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Income Tax

Income Tax
No disallowance u/s. 40(a)(ia) as reimbursement of expense considered as receipts and tax paid thereof
Income Tax

Income Tax
Provision of section 50C doesn’t apply on transfer of development rights in land
Income Tax

Income Tax
Revision u/s. 263 for invoking penalty provisions u/s. 270A(9)(e) without intimation u/s. 143(1)(a) untenable
Income Tax

Income Tax
Deduction u/s 54B not allowed if land is not used for agriculture for last preceding two years: ITAT
Income Tax

Income Tax
AO made error in considering the clerical mistake in consolidated amount of capital: ITAT deleted addition
Income Tax

Income Tax
Additional machine for carrying out freeze-drying process entitled to enhanced depreciation
Income Tax

Income Tax
Matter remanded for unexplained Cash Deposit ₹49.50 Lakh for verification
Income Tax

Income Tax
Interest on delayed Income Tax Refunds arising from excess Self-Assessment Tax allowable
Income Tax

Income Tax
Budget 2025: Block Assessment Amendments in Income Tax Search Cases
Income Tax

Income Tax
Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP
Income Tax

Income Tax
PCIT’s Revision Invalid if It Targets Issues Beyond Scrutiny Selection Scope: ITAT Kolkata
Income Tax

Income Tax
ITAT Kolkata Remands ₹12 Lakh TDS Disallowance Case
Income Tax

Income Tax
