#section 143(3)
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6,168 articlesIncome Tax
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Addition based on statements alone without any other corroborative evidence unsustainable
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Income Tax
Assessment cannot be deemed as erroneous merely for difference between guideline value & sale consideration
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Revisionary proceedings u/s 263 justified if no proper inquiry by AO
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Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
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Section 68 inpplicable to Unsecured Loan Repaid by Cheque in next Year
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Income Tax
Cost reimbursement for support services taxable as Fees for Technical Services
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Commission by Jetair Pvt. Ltd. to Jet Airways (India): TP Provisiosns not apply
Income Tax
Income Tax
Depreciation eligible on Solar Power Plant as electricity utilized for factory operations
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Reassessment after four years unsustainable as failure of assessee to disclose full material facts not proved
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Income Tax
Loss on sale of investment not deductible from book profits u/s 115JB
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Levy of penalty u/s 271D without any assessment proceedings is invalid
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Royalty for technology use should be aggregated with other international transactions in manufacturing segment
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Departmental authorities cannot question validity of Tax Residency Certificate
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