#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Deduction u/s 80P was allowable on interest and dividend income earned from Cooperative Banks
Income Tax

Income Tax
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
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Income Tax
Cash deposit during demonetization accepted as per circular no. 3 of 2017: ITAT Surat
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Income Tax
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Income Tax

Income Tax
No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur
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Income Tax
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
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Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Income Tax

Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax

Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
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Income Tax
Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
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Section 115BBE Not Applicable to Income Business Income: ITAT Jaipur
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Income Tax
Wrongful allowance of set off of brought forward loss prejudicial to interest of revenue: ITAT Cuttack
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Income Tax
Business income earned by foreign entity not having permanent establishment cannot be taxed in India
Income Tax

Income Tax
