#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
Income Tax
Income Tax
No addition on account of royalty in absence of technical knowledge, skill in terms of Article 12(4)(b) of India-Singapore DTAA
Income Tax
Income Tax
Exclusion of period taken for handing over seized material to AO effective only from 01.04.2021
Income Tax
Income Tax
Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax
Income Tax
No addition u/s 41 for opening balance of trade payables in absence of verification of parties
Income Tax
Income Tax
Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income
Income Tax
Income Tax
ITAT Pune Upholds Non-Applicability of Section 2(47) for Delayed Possession
Income Tax
Income Tax
ITAT Allows Depreciation for Textile Spinning Unit Acquired via Bank of Baroda Auction
Income Tax
Income Tax
Interest on Investments under Karnataka Co-op Societies Act Eligible for Section 80P(2)(a)(i) Deduction
Income Tax
Income Tax
CBDT Circular doesn’t Apply to Non-Penny Stock Share Transactions
Income Tax
Income Tax
Assessee’s Valuation Report cannot be discredited without DVO’s Report
Income Tax
Income Tax
No section 271D penalty on Cash amount received as Gifts from Aunt
Income Tax
Income Tax
Cash Deposit Addition: ITAT provides opportunity to substantiate source
Income Tax
Income Tax
