#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Claim of capital loss by furnishing of revised return is unsustainable
Income Tax

Income Tax
Interest paid for loan taken to pay compensation as part of family arbitration award cannot be claimed as deduction u/s 48
Income Tax

Income Tax
Section 153D Approval Invalid Without Assessment Records: No Cure Under Section 292B
Income Tax

Income Tax
Disallowance u/s 36(1)(va) for PF & ESI Delay unjustified as delay covered by General Clauses Act, 1897
Income Tax

Income Tax
Reopening u/s 148 unsustainable as relevant income already reflected in return
Income Tax

Income Tax
Reopening of assessment before disposing of objections filed by assessee is unsustainable
Income Tax

Income Tax
Rejection of books of accounts merely because of lower gross profit rate is unsustainable
Income Tax

Income Tax
Enhancement by CIT(A) without providing opportunity to assessee is unsustainable
Income Tax

Income Tax
Addition u/s 68 unsustainable as identity as well as creditworthiness proved
Income Tax

Income Tax
Grant received under Sampoorna Gramin Swarojgar Yogna is not revenue receipt
Income Tax

Income Tax
Mere Non-receipt of confirmation from sundry creditors cannot result into addition
Income Tax

Income Tax
Addition u/s 69A for cash deposited during demonetization untenable as transaction duly explained
Income Tax

Income Tax
Penalty u/s 271AAB not leviable on income surrendered during search
Income Tax

Income Tax
