#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
Income Tax
Income Tax
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
Income Tax
Income Tax
Power to transfer appeals is vested with benches of ITAT & not with President
Income Tax
Income Tax
Section 153 Prevails over 144C assessment Time Limit even after a remand by ITAT
Income Tax
Income Tax
Notice u/s 148 can be Issued on Assessee’s Failure to truly disclose Material Facts: ITAT
Income Tax
Income Tax
Section 263 Not Invocable as Plausible View on Service Tax Return & ITR Difference taken by AO
Income Tax
Income Tax
Assessment Invalidated by ITAT: Reopening Beyond Four Years
Income Tax
Income Tax
When Additions are Deleted in Quantum Appeal, Penalty Cannot Survive
Income Tax
Income Tax
Penalty u/s 271(1)(c) Inapplicable for Additions Using Peak Credit Theory
Income Tax
Income Tax
Difference in Transaction Perception Doesn’t Mean Inaccurate Particulars
Income Tax
Income Tax
No section 271(1)(b) Penalty Levied for Non-Appearance Due to Unreceived Notice
Income Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
Penalty u/s 271AAB not imposable as income not falls in undisclosed income category
Income Tax
Income Tax
