#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Mere change of opinion on the part of AO is not a valid ground for reassessment
Income Tax
Income Tax
No Section 40(a)(ia) disallowance for delayed Form 15G & 15H submission
Income Tax
Income Tax
No addition of unexplained jewellery as CBDT Instruction 1916 allows Jewellery Holding for other Family Members
Income Tax
Income Tax
Reopening u/s. 148 justified as full material was not available with AO at time of assessment: Delhi HC
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Income Tax
Income Tax
Salary for international assignment subjected to tax in UK is not taxable in India
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) available to co-op society for funds deposited in co-op banks: ITAT Ahmedabad
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 has prospective effect: Gauhati HC
Income Tax
Income Tax
Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore
Income Tax
Income Tax
Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai
Income Tax
Income Tax
Invoking jurisdiction u/s. 263 based on second view of PCIT not permissible: ITAT Ahmedabad
Income Tax
Income Tax
Ex-parte order of CIT(A) set aside as non-appearance of assessee was not wilful: ITAT Bangalore
Corporate Law
Corporate Law
Final assessment order set aside as passed before disposal of rectification application: Karnataka HC
Income Tax
Income Tax
