#section 143(3)
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6,168 articlesIncome Tax

Income Tax
No Additions Based on Email Without Corroborative Evidence: ITAT Delhi
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AO cannot reopen the assessment only on suspicion: ITAT Mumbai
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IT Support Payments Not FTS under Article 12 of India-Netherlands DTAA
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Madras HC Dismisses WP Against Section 263 Revision Order, Directs Appeal
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Loss on Government Securities Sale & Depreciation: ITAT allows Bank’s Claim
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Letters of Comfort will construe as an International Transaction u/s 92B
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ITAT Deletes Addition After Taxpayer Explains Capital Enhancement Source
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AO Misconstrued Directions by PCIT, ITAT Kolkata Directs Re-adjudication
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ITAT Allows Premium for hedging foreign exchange fluctuation on FCNRB loan interest
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Capital Gains from CCL International Shares is genuine: ITAT Delhi
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Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business
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Manufacturing Segment Transaction Benchmarking: ITAT Upholds TNMM Method Over CUP
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ITAT Grants Section 54 Deduction for New Residential Property in Wife’s Name
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