#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
Income Tax
Income Tax
Addition merely based on retracted statement without any incriminating material unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Company with Turnover 10 times of Assessee’s Cannot Be Included as Comparable: ITAT Hyderabad
Income Tax
Income Tax
Rejection of DCF method for valuing CCPS unjustified as it is in accordance with Rule 11UA: ITAT Ahmedabad
Income Tax
Income Tax
Delay in filing appeal not condoned as sufficient cause not shown: ITAT Pune
Income Tax
Income Tax
Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi HC
Income Tax
Income Tax
CIT(A) cannot pass ex-parte order without affording opportunity of being heard: ITAT Delhi
Income Tax
Income Tax
Deduction u/s. 36(1)(viia) without provision for bad & doubtful debts in books not allowable: ITAT Hyderabad
Income Tax
Income Tax
Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
Income Tax
Income Tax
Reassessment alleging delayed filing of Form 10 without opinion of income escaped assessment untenable: Delhi HC
Income Tax
Income Tax
Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) allowable on interest earned by Cooperative Society from deposits with Cooperative Bank: ITAT Ahmedabad
Income Tax
Income Tax
Addition u/s. 68 sustained as assessee failed to establish genuineness of transaction: Rajasthan HC
Income Tax
Income Tax
