#section 143(3)
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6,168 articlesIncome Tax
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Illogical to Treat Sales as Bogus When Purchases & Stock are Deemed Genuine
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Issuance of Letter of Comfort to banker of AE doesn’t constitute international transaction u/s. 92B: ITAT Mumbai
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Denial of exemption u/s. 54 due to mistake committed by developer unjustified: ITAT Mumbai
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Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
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ITAT deletes estimated addition for alleged payment of margin monies
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Assessment in the name of non-existing entity is null & void ab-initio: ITAT Kolkata
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Foreign Associated Enterprises can be treated as tested parties for comparables: ITAT Kolkata
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Business restructuring entered by enterprise with associated enterprise qualifies as international transaction
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Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
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Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
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Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi
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Kerala HC Upholds Dismissal of Appeal for Unconvincing Reason of Delay
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PCIT revision order unwarranted when appellant not claimed section 80P(2)(d) deduction
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