#section 143(3)
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6,168 articlesIncome Tax
Income Tax
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Income Tax
Income Tax
3.25% Property Valuation Variation Within 10% Limit Under Section 56(2)(x)
Corporate Law
Corporate Law
Prior claims against Corporate Debtor stood extinguished consequent to approval of resolution plan under IBC
Income Tax
Income Tax
Assessee Not Required to Submit Separate Written Retraction Under Section 133A
Income Tax
Income Tax
Damages is capital receipt but interest on damages is revenue receipt: ITAT Delhi
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed for Interest from Co-operative Bank Deposits
Income Tax
Income Tax
Addition @ 20% was upheld on account of alleged bogus purchases and unverified sellers
Income Tax
Income Tax
Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Interest calculated solely on Trade Receivables for ALP Determination was unreasonable
Income Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Income Tax
Income Tax
Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
Income Tax
Income Tax
Matter remanded as TP adjustment could not be at ‘NIL’ as determined by TPO
Income Tax
Income Tax
