#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Land held as investment is assessable to tax under the head ‘capital gain’
Income Tax

Income Tax
Delay in filing of tax audit report due to technical breach without mala fide intention doesn’t attract 271B penalty
Income Tax

Income Tax
Absence of Valid Notice u/s. 143(2): ITAT quashes Assessment Proceedings
Income Tax

Income Tax
Reassessment Proceedings Invalid Without New Tangible Material
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Income Tax
Unjustified Addition of Section 68: Lack of Incriminating Material During Search
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Income Tax
Addition u/s 68 unsustainable as genuineness, identity & creditworthiness of creditors proved
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Income Tax
Rectification order u/s 154 quashed in absence of mistake apparent on record
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Income Tax
Unsustainable Addition u/s 68: Assessee Discharges Onus, Revenue Fails
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Income Tax
Carrying Forward of Excess Application of Income When Receipts Are Less to succeeding year allowed
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Income Tax
Amount of carbon credit received is a capital receipt
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Income Tax
Adequate Assessment Inquiry by AO Bars Section 263 Revisionary Powers
Income Tax

Income Tax
Notice u/s 263 in the name of deceased person is invalid
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Income Tax
Addition in case of bogus purchases restricted only to the extent of profit element
Income Tax

Income Tax
