#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reassessment after 4 years without failure to disclose full & true material facts unsustainable
Income Tax
Income Tax
Notice u/s 153C beyond six Assessment Year from date of recording of satisfaction note is without jurisdiction
Income Tax
Income Tax
No Penalty u/s 271B for Delay Due to director-cum-accountant’s Death
Income Tax
Income Tax
PCIT cannot Initiate Revision Proceedings after disposal of appeal by CIT(A)
Income Tax
Income Tax
Denial of deduction u/s. 80HHC merely stating income are not derived from export unjustified
Income Tax
Income Tax
Retrospective cancellation of trust registration u/s. 12AB of Income Tax Act invalid
Income Tax
Income Tax
Advisory Services Receipts Not Taxed as Technical Knowledge under India-UK DTAA: ITAT
Income Tax
Income Tax
Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts
Income Tax
Income Tax
Refund Granted for Seized Amount under FERA Due to Recorded Transactions in IT Returns
Income Tax
Income Tax
Section 115BBE not applicable to expenses adequately explained during assessment
Income Tax
Income Tax
Only international and not entity level transactions covered in transfer pricing adjustment
Income Tax
Income Tax
Passing of final assessment order u/s 144C(13) without draft assessment order is unlawful
Income Tax
Income Tax
Addition based on Dumb Documents without corroborative evidence is Unsustainable
Income Tax
Income Tax
