#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Assessment u/s 153A in absence of incriminating material found during search is unsustainable
Income Tax
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Reassessment proceedings in absence of adequate reasoning is erroneous
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Income Tax
Loss arising in eligible SEZ undertaking can be adjusted against profits from non-SEZ units
Income Tax
Income Tax
Addition towards anonymous donations sustained as genuineness of cash donation not discharged
Income Tax
Income Tax
Shutting down window by department before completion of extended time limit to furnish reply is unjustified
Income Tax
Income Tax
TDS u/s 195 not deductible as payment to sister concern in USA is purely reimbursement of expense
Income Tax
Income Tax
Disallowance towards delayed payment of PF & ESIC unjustified as amount paid before due date of return u/s 139(1)
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Addition towards on-money receipts sustained by invoking statue presumption u/s 292C
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Directions issued by superior authorities are binding on Assessing Officer
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TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
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Penalty u/s 271D and 271E leviable as reasonable cause for accepting loan and advances in cash not explained
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Income Tax
Gift from aunt shown as credits to capital account cannot be added as unexplained credits
Income Tax
Income Tax
Addition based on third party information without providing information to assessee -ITAT deletes
Income Tax
Income Tax
