#section 143(3)
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6,168 articlesIncome Tax
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Section 44AA provides that agriculturist is not required to maintain books of accounts: ITAT Bangalore
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Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
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No addition u/s 69A as sale consideration was not received by assessee in relevant year
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Section 80P deduction allowed on interest income of Credit co-op societies from its investment with other bank
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Income Tax
No tax on amount received as ‘On-Money’ from sale of Flats u/s 68
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Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA
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Reassessment action based on wholly erroneous view is liable to be quashed: Delhi HC
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Software license expenditure for carrying out routine operations is revenue in nature: ITAT Mumbai
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Passing of fresh assessment order beyond time prescribed u/s. 153(3) cannot be sustained: Delhi HC
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Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur
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PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment
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Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents
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Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
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