#section 143(3)
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6,168 articlesIncome Tax
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Section 263 Revision Set Aside as AO Conducted Proper Inquiry: Bombay HC
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Future Loss Provision Depends on Substance, Not Label: ITAT Bangalore
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Section 148 Notice Invalid if issued After Surviving Limitation Expiry: ITAT Ahmedabad
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Section 263 Order Void if Original Assessment Was Time-Barred: ITAT Kolkata
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Section 148 Reassessment Quashed as Notice Issued Beyond Surviving Limitation Period: ITAT Ahmedabad
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Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
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Joint Development Agreement Addition Set Aside for Fresh Factual Examination: ITAT Pune
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Section 148 Reassessment Quashed as Change of Opinion Beyond Four Years: Gujarat HC
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Section 68 Addition Deleted & TP Comparables Included as Evidence Supported Claims: ITAT Mumbai
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Section 148 Reassessment Quashed for Non-Disposal of Objections: ITAT Delhi
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ITAT Kolkata Deletes Section 68 Addition on Accepted Investment Transactions
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Technical Glitch in Form 26A Filing Cannot Trigger Section 40(a)(ia) Disallowance: ITAT Bangalore
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Form 26AS Alone Cannot Decide Taxability of FD Interest: ITAT Bangalore
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