#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax
Income Tax
Reassessment based on change of opinion without any tangible new information unsustainable
Income Tax
Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Income Tax
Income Tax
Deduction u/s. 80G available on corpus contribution to donee relating to CSR activities
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Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
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Income Tax
Sufficient Opening Cash Balance: Demonetization Cash Deposit Addition Deleted
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Income Tax
Order passed u/s 153A without generating DIN is invalid
Income Tax
Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax
Income Tax
Excess income declared during survey proceedings treated as business income
Income Tax
Income Tax
Business Maintenance Expenses cannot be disallowed arbitrarily
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Income Tax
Revisionary jurisdiction u/s. 263 not invocable as AO took plausible view
Income Tax
Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
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Income Tax
ITAT Upholds Addition Due to Lack of Evidence for Promotion Expenses
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Income Tax
