#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax

Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax

Income Tax
Section 79 Triggers on Change in Beneficial Ownership of Shares: ITAT
Corporate Law

Corporate Law
Sharing of beneficial ownership for deemed dividend between spouses under guise of Portuguese Civil Code unjustified
Income Tax

Income Tax
Assessment order passed in case of amalgamated entity is null and void
Income Tax

Income Tax
Deduction u/s 80IA(4) of Income Tax Act available to developer of infrastructure facility
Income Tax

Income Tax
Receipt of government grant in lieu of Financial Restructuring Plant not to be reduced from capital assets
Income Tax

Income Tax
Disallowance of interest on unsecured loans unjustified as genuineness of loan not disputed
Income Tax

Income Tax
Consultancy service involving substantial technical skill cannot be treated as FIS
Income Tax

Income Tax
Services rendered outside India but used in India is taxable in India
Income Tax

Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Income Tax

Income Tax
Order passed in case of non-existing entity is null and void
Income Tax

Income Tax
Other method in rule 10AB is most appropriate method in case of royalty transactions
Income Tax

Income Tax
