#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reopening untenable in absence of tangible material concluding that income has escaped assessment
Income Tax
Income Tax
Specific explanation needs to be given for Unreported Jewelry in Wealth Tax Return
Income Tax
Income Tax
Interest earned by co-operative society from deposit with co-operative banks eligible for deduction u/s 80P(2)(d)
Income Tax
Income Tax
Addition due to mismatch in 26AS and in books of account unsustained as difference duly explained
Income Tax
Income Tax
Order passed without considering documents furnished is liable to be remanded back
Income Tax
Income Tax
Provisions of section 2(15) doesn’t apply to corpus fund donation of a charitable institution
Income Tax
Income Tax
Ex-parte order passed without considering submission is non-speaking order
Income Tax
Income Tax
Withholding of seized gold in absence of any outstanding demand is unjustified
Income Tax
Income Tax
Cost of Goods Cannot be Included in Denominator of Profit Level Indicator when comparable are Business Auxiliary Service providers
Income Tax
Income Tax
Addition u/s 40A(3) unsustainable as in liquor business strict adherence to payment via banking channel not practicable
Income Tax
Income Tax
Provisions of section 14A r.w.r. 8D cannot be invoked in absence of any exempt income
Income Tax
Income Tax
ITAT upheld addition for Income received for arranging the deal
Income Tax
Income Tax
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
Income Tax
Income Tax
