#section 143(3)
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6,168 articlesIncome Tax
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Section 148 Reassessment Set Aside as Based on Change of Opinion: Madras HC
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ITAT Mumbai Affirms Section 14A Ceiling at Exempt Income
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Section 69A Addition Deleted as Cash Deposits Were Business Turnover: ITAT Chennai
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Section 10(37) Exemption Allowed; Agricultural Land Held Outside Capital Asset Definition: ITAT Chennai
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Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
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Goodwill Depreciation Allowed on Slump Sale Business Acquisition: ITAT Chennai
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Entire Books Cannot Be Rejected for One Unproved Expense: ITAT Ahmedabad
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Section 147 Reassessment Quashed as Reopening Based on Change of Opinion: ITAT Mumbai
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Reassessment Under Section 147 Invalid Where Section 153C Applies: ITAT Pune
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Section 40(a)(i) Disallowance Deleted Applying DTAA Non-Discrimination Clause: ITAT Delhi
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Section 80P(2)(a)(i) Deduction Allowed as Assessee Not a Cooperative Bank: ITAT Panaji
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Assessment Quashed as ACIT Lacked Pecuniary Jurisdiction: ITAT Kolkata
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Section 68 Addition Deleted as Advance Recovery Explained by Evidence: ITAT Delhi
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