#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Right to sue for damages is capital receipts hence not taxable
Income Tax
Income Tax
Deduction u/s 80P(2)(d) available to cooperative society in respect of dividend received on shares of cooperative banks
Income Tax
Income Tax
TP adjustment relating to intra-group services unjustified as benefit derived thereof duly demonstrated
Income Tax
Income Tax
AO Can Initiate Reassessment Based on Investigation Wing Info: ITAT
Income Tax
Income Tax
AO’s Addition u/s 68 Unsustainable: Assessee Proves Identity, Creditworthiness & Genuineness – ITAT
Income Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
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Income Tax
Treatment of cash deposited out of sales as income u/s 68 unjustified as sales not disputed
Income Tax
Income Tax
Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
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Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
When fresh assessment is barred no further demand for recovery is possible
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Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
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Income Tax
Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
Income Tax
Income Tax
