#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Initiation of reassessment proceedings u/s. 147 based on incorrect facts is invalid
Income Tax
Income Tax
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Income Tax
Income Tax
Section 40A(2)(b) Disallowance for Assumed Higher Sub-contracting Income is unsustainable
Income Tax
Income Tax
Booking fee collected from non-resident airlines not taxable as royalty
Income Tax
Income Tax
Deletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law
Income Tax
Income Tax
Revisionary order passed u/s 263 without granting an opportunity of being heard is unsustainable
Income Tax
Income Tax
Disallowance u/s 57(iii) just because interest earned not equal to percentage of interest expenditure incurred unsustainable
Income Tax
Income Tax
Disallowance u/s 14A cannot be more than exempt income
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Income derived from twin land transactions treated as business income
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Revision u/s 263 without recording a finding regarding escapement of income is unsustainable
Income Tax
Income Tax
Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax
Income Tax
