#section 143(3)
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6,168 articlesIncome Tax
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Settlement Commission cannot re-open the concluded proceedings u/s. 154: Madras HC
Income Tax
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Delay in appeal due to attachment of office sufficient cause: ITAT Surat
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ITAT Surat imposes Cost imposed on assessee for non-cooperation
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Peak credit to be considered in case of circular transaction: ITAT Chennai
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No addition of Rs.10 Crore u/s 271(1)(C) without specification of concealment or inaccurate particulars in SCN
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Deduction under other provisions will be restricted when profit already granted deduction u/s. 80-IA
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Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
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Cost imposed on assessee due to non-compliance with opportunities granted by CIT(A)
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RPM is most appropriate method when goods are purchased from AE and sold in same condition
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Revenue appeal dismissed in absence of any substantial question of law: Allahabad HC
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Delhi Bench Lacks Jurisdiction as AO Was in Kolkata: ITAT Delhi
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No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
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Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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