#section 143(3)
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6,168 articlesIncome Tax
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Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai
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ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date
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Time limit for completing assessment will start from document handing over date even when AO of searched and other person is same
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Revisional power u/s 263 invocable as order passed without making required inquiry/ verification: Delhi HC
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Deduction u/s. 80IA accepted in initial AY same cannot be denied in subsequent AY: ITAT Mumbai
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Section 263 Assessment: AO Obliged to Apply Mind & Pass Reasoned Order
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Receipt from hotel owners for providing various centralized services cannot be treated as FIS
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ITAT deletes Section 68 addition of Advance received against Sale
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Date of transfer of share is date of contract and not date of agreement: ITAT Mumbai
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Interest & Dividend from Investments between Co-op Societies Eligible for Section 80P(2)(D) Deduction
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Management Service Fees paid to non-resident AEs is Deductible Expenses
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Section 263 cannot be invoked if here is no prejudice against revenue
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Deemed Short-Term Capital Gains from Depreciable Asset Sale Eligible for Setoff Against Long-Term Capital Loss
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