#section 143(3)
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6,168 articlesIncome Tax
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Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
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No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
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WDV of assets cannot be adjusted by amount of compensation for defective product
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Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
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Defect Rectified Under Section 139(9) Validates Original Return from its filing date
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Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
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Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation
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Once assessment order is passed Dispute Resolution Panel not empowered to give direction
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Addition u/s 68 unsustainable as assessee’s involved in price manipulation not established
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Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
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Denial of deduction u/s. 80IB(10) unjustified as separate building planning permission obtained for each block
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Reassessment u/s. 147 without new tangible material is unsustainable
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Addition u/s. 56(2)(viib) by rejection of valuation determined by assessee without referring to DVO unjustified
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