#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Deduction u/s. 80IC eligible on addition u/s. 68 of unsubstantiated share capital: Delhi HC
Income Tax
Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax
Income Tax
Section 68 addition invalid if creditworthiness proven: ITAT Delhi
Income Tax
Income Tax
Cash Deposits During Demonetization: ITAT Delhi deletes Addition
Income Tax
Income Tax
PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View
Income Tax
Income Tax
CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
Income Tax
Income Tax
Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers
Income Tax
Income Tax
AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified
Income Tax
Income Tax
AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
Income Tax
Income Tax
No Section 56(2)(viib) addition for allotment of equity shares by Subsidiary to holding company at premium
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
No Section 56(2)(x)(b)(B)(ii) Addition for Valuation Difference of less than 10%
Income Tax
Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Income Tax
Income Tax
