#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Additional interest u/s. 244A(1A) for delay in granting refund is effective from 01.06.2016: ITAT Ahmedabad
Income Tax
Income Tax
Penalty u/s. 271(1)(c) imposable as deduction claimed by furnishing inaccurate particulars: ITAT Ahmedabad
Income Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
Income Tax
Income Tax
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
Income Tax
Income Tax
DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC
Income Tax
Income Tax
No Reassessment Without Reasoning to Support Income Escape Claim
Income Tax
Income Tax
ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice
Income Tax
Income Tax
Section 292BB not applies in cases where mandatory notice was not issued
Income Tax
Income Tax
Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice
Income Tax
Income Tax
Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Income Tax
Income Tax
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad
Income Tax
Income Tax
Matter remaded as lower authorities failed to apply CBDT Instructions regarding cash deposits during demonetization
Income Tax
Income Tax
