#section 143(3)
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6,168 articlesIncome Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Addition u/s 68 unjustified as genuineness of transaction proved with evidence: ITAT Kolkata
Income Tax
Income Tax
Depreciation u/s. 32 allowable on goodwill acquired under slump sale: ITAT Mumbai
Income Tax
Income Tax
No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence
Income Tax
Income Tax
Management Support Fees Not FTS under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
ITAT quashes CIT’s order speculating understatement in closing stock without specific findings
Income Tax
Income Tax
Section 271(1)(c) Penalty not imposable on Estimated Bogus Purchase Addition
Income Tax
Income Tax
Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores
Income Tax
Income Tax
Pending assessments abate as per Section 153A when a search takes place: ITAT Delhi
Income Tax
Income Tax
ITAT deletes Section 271(1)(c) Penalty s Notice Issued without specifying limb
Income Tax
Income Tax
Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.
Income Tax
Income Tax
Time Limit for Section 271D Penalty Starts at AO Initiation, Not JCIT Notice Date: ITAT Delhi
Income Tax
Income Tax
Rental Income Intended for Charitable & Educational Purposes Eligible for Section 10(23C)(vi) Exemption
Income Tax
Income Tax
