#section 143(3)
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6,168 articlesIncome Tax
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Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme
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Income Tax
No addition u/s 153C based on third party statements without having corroborating evidence
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Order deemed to be erroneous as passed without making necessary inquiries and verification
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Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC
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Assessment u/s 147 on protective basis could not be made without a substantive assessment
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Employee’s share in PF to be deposited as per due date fixed by EPF Act: Rajasthan HC
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Excise duty refund under Incentive Scheme 2001 is capital receipt: ITAT Delhi
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Income Tax
Capital gain not taxable in India since holding of foreign company is less than 10%: ITAT Mumbai
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Income Tax
No Section 271(1)(c) penalty on estimated addition of alleged bogus purchases
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Excess stock found during a tax survey should be treated as business income
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Depreciation on right to collect toll on roads developed on BOT basis ineligible: ITAT Mumbai
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Income Tax
PCIT cannot expand scope of assessment beyond reasons recorded by AO during reassessment
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Severance compensation is capital receipt & not chargeable to tax u/s. 17(3): ITAT Ahmedabad
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