#section 143(3)
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6,168 articlesIncome Tax

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Cash deposit cannot be treated as unexplained without rejecting books of Account
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Absence of incriminating material vitiates entire search assessment proceedings
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AO cannot change his view in the garb of rectification of mistake under section 154
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ITAT allows deduction of CENVAT Credit written off
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No Section 68 addition for share capital & premium if identity & creditworthiness of subscriber proved
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No TDS Required on Overseas Payment for Tariff Information: Delhi ITAT
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Reassessment Proceedings: AO’s ‘Reason to Believe’ Requirement Eliminated
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Mumbai ITAT Invalidates Rectification Order for Non-Existent Entity Post-Merger
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CSR Expenditure’s Mandatory Nature Doesn’t Justify Section 80G Disallowance
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No addition for cash deposit & Balance when Accounted in books & duly explained
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CRM Services Receipts Not Taxable as Royalty or FTS: ITAT Delhi
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Non-disclosure of Exempt LTCG Doesn’t Cause Revenue Loss: Invalidates Section 263 Proceedings
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Indian Women Traditionally Keep Jewelry at Maternal Home for Various Reasons: ITAT Delhi deletes addition
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