#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Income Tax
Income Tax
Addition u/s. 68 unsustainable as burden duly discharged by filing required documents
Income Tax
Income Tax
ITAT Orders Reassessment for MEIS License Exclusion under Section 115JB
Income Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Transfer pricing provisions not apply to operations carried through qualifying ships
Income Tax
Income Tax
Scope of verification in limited scrutiny not extendable to other issues
Income Tax
Income Tax
Mechanical issuance of notice u/s 148 of the Income Tax Act is unsustainable
Income Tax
Income Tax
Penalty u/s 270A not imposable in absence of any malafide intention to claim excess deduction
Income Tax
Income Tax
Determination of ALP without applying methods prescribed u/s 92C is untenable
Income Tax
Income Tax
Interest on trade receivables u/s. 92B(1) determined by applying SBI short-term deposit rates
Income Tax
Income Tax
Addition u/s. 68 unsustainable as genuineness of depositors proved
Income Tax
Income Tax
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Income Tax
Income Tax
