#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Initiation of proceedings against person other than searched person u/s 148 instead of 153C unsustainable
Income Tax
Income Tax
Section 14A r.w.r. 8D: Disallowance cannot exceed exempted income
Income Tax
Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax
Income Tax
Arbitration award pursuant to family arrangement is not chargeable to tax
Income Tax
Income Tax
Estimating rental value of unsold flats and notionally computing annual letting value unjustified
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
Travel expenditure incurred for business interest cannot be disallowed
Income Tax
Income Tax
Exemption u/s. 11 not deniable as no violation of proviso to provision of section 2(15)
Income Tax
Income Tax
Comparability for determining ALP lost as only comparable chosen by DRP fails
Income Tax
Income Tax
Delhi HC Upholds ITAT’s Decision on Comparables for Arm’s Length Price
Income Tax
Income Tax
