#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Initiation of reassessment unjustified as nature and source of receipts duly explained: Delhi HC
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Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
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No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
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Reversal of provision of inventory written off due to obsolescence allowed: ITAT Bangalore
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Deemed rent u/s. 23(1)(a) not invocable as property leased out for continuous long period
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Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam
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Non-admission of additional evidence by CIT(A) untenable: Matter remanded
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Deduction u/s. 80-IA(4) allowed on interest from FDRs created as part of financial arrangement for infrastructure project
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Addition u/s. 68 merely on the basis of investigation report not justified: ITAT Mumbai
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Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
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Cultivation & sale of white button mushroom is agricultural activity: ITAT Mumbai
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Dismissal of appeal due to non-prosecution without adjudicating matter on merits unjustified: ITAT Ahmedabad
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Addition u/s. 68 remanded back with direction to file all documents explaining source of cash deposits
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