#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Denial of FTC as income not offered to tax in the considered year not justifiable
Income Tax
Income Tax
Mandatory twin Conditions to be satisfied u/s 127 for transferring assessee’s case from one officer to another
Income Tax
Income Tax
Increased income on account of voluntary TPA would be eligible for claiming deduction u/s 10AA – ITAT
Income Tax
Income Tax
No addition for LTCG as property transfer u/s 2(47) required verification of buyer possession and receipt of consideration
Income Tax
Income Tax
Addition set aside as construction expense inadvertently mentioned as commission expense
Income Tax
Income Tax
Loan taken and repaid through banking channels cannot be added u/s. 68: ITAT Ahmedabad
Income Tax
Income Tax
Ground not addressed by CIT(A) cannot be taken up by ITAT: Delhi HC
Income Tax
Income Tax
Relief to assessee on interest expenses addition and partial relief for household expenses disallowance
Income Tax
Income Tax
Invocation of revision proceedings after approval of resolution plan not justified: ITAT Ahmedabad
Income Tax
Income Tax
Both the parties agreed to treat the addition as business receipts: ITAT directed AO to assess profit @ 8%
Income Tax
Income Tax
Addition towards non-genuine purchases deleted as all necessary documents submitted
Income Tax
Income Tax
Directs AO to Reassess ₹92 Lakh Addition & Determine Commission on Accommodation Entry
Income Tax
Income Tax
₹2.25 crore Unexplained Cash Deposit addition: ITAT Directs fresh Hearing
Income Tax
Income Tax
