#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Payment to Retiring Partner is Capital Expenditure: ITAT
Income Tax
Income Tax
Non-Consideration of Investor Identity & Creditworthiness Evidences: Addition deleted
Income Tax
Income Tax
CUP Method Rejection Unwarranted for Uniform Hourly Charges to AEs & Third Parties
Income Tax
Income Tax
Section 40(a)(ia) Inapplicable to TDS Non-Deduction on Pre-AY 2015-16 Salary
Income Tax
Income Tax
No Section 153A Addition Without Incriminating Material from Search
Income Tax
Income Tax
Section 148 Reassessment Set Aside for Lack of Deficiency in Assessee’s Explanation
Income Tax
Income Tax
Compensation for 10-Year Business Inactivity Is Capital Receipt
Income Tax
Income Tax
Reopening on ‘Borrowed Satisfaction’ Instead of ‘Independent Satisfaction’ is Unlawful
Income Tax
Income Tax
Issuing Final Assessment Order Without Section 144C Compliance Unlawful
Income Tax
Income Tax
Unjustified Addition under Section 68: Creditworthiness Established
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order neither erroneous nor prejudicial to interest of revenue
Income Tax
Income Tax
Issuing DIN Without Mentioning on Assessment Order Is Insignificant & superfluous exercise: ITAT
Income Tax
Income Tax
Software eligible same rate of Depreciation as Computer System
Income Tax
Income Tax
