#section 143(3)
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6,168 articlesIncome Tax
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AO must determine FMV of shares in terms of Explanation to Sec. 56(2)(viib): ITAT
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Revision u/s. 263 justified as AO accepted claim without adequate enquiry: Kerala HC
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Interest free advance given to farmers out of business expediency justified: ITAT Agra
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Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
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Non-Appearance before CIT (A) due to mismanagement of state of affairs: ITAT remanded matter with cost
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Delay in filing of an appeal condoned as sufficient cause shown: ITAT Kolkata
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ITAT remanded the matter as assessee failed to explain holding of two PAN
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Order of PCIT passed without considering contentions of assessee is liable to be quashed
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Non-application of mind to legal issues justifies revisionary action u/s. 263
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Addition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged
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P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B
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Only profit embedded to creditors written off and discount receipts to be added: ITAT Chennai
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Reassessment on issues not considered in Original Assessment is valid: Bombay HC
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