#section 143(3)
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6,168 articlesIncome Tax
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Conditions for invoking Section 263: AO Order must be Erroneous & Prejudicial to Revenue
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Plea of defect in the notice not accepted as it had caused no prejudice to assessee
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Denial of exemption based on documents seized from employees without any corroborative material unsustainable
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Exemption u/s 11 available to Indian Chamber of Commerce on its entire receipts
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Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed
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Clarity Required on Basis for Penalty, Failure to Specify Renders Notice Invalid
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Income Tax Notice Invalid if not mailed on Registered Email ID: Karnataka HC
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Reopening inspired from change of opinion is liable to be quashed
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ITAT Kolkata deletes addition of Rs. 3 Crore of share capital & share premium
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Denial of 80IA Benefit in 4th Year Unjustified: Delhi HC
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ITAT Dismisses Appeal as NCLT Granted Moratorium Against Corporate Debtor under Section 14 of IBC
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Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO
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Receipt in terms of Strategic Oversight Services Agreement cannot be termed as royalty
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