#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Cash Loans from Relatives Accepted After Proving Identity, Creditworthiness & Genuineness: ITAT Panaji
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Insurance Compensation Adjusted Against Fire Loss Cannot Be Taxed Again: ITAT Chennai
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Double Taxation Relief on Bonus Provision Reversal; Brokerage Provision Allowed; Section 80G Deduction Upheld for CSR Donations: ITAT Mumbai
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Wrong Accounting Head Cannot Defeat Genuine Business Expenditure Claim: ITAT Mumbai
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Income Tax
Section 276C Prosecution Quashed After Section 271(1)(c) Penalty Deletion: Madras HC
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Section 148 Notice Quashed for Absence of Section 150 Finding or Direction: ITAT Bangalore
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Cash Already Taxed Cannot Be Taxed Again Under Section 69A: ITAT Chennai
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Redeveloped Flat on Surrender of Tenancy Rights Taxable as Capital Gains; Section 54F Relief Allowed: ITAT Mumbai
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Unexplained Cash Credit Addition Deleted on Loan Repayment Establishment: ITAT Delhi
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Members Guest Receipts Exempt on Mutuality Principle: ITAT Pune
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Reopening Notice & Tax Demand Against Dissolved Company Quashed: Bombay HC
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Commodity Income Recorded in Documents Not Liable for Section 271AAB Penalty: ITAT Kolkata
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Delhi HC Upholds Reassessment Based on Investigation Wing Report
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