#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Post existence of PE, expense incurred by PE can be set off against connected income
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
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Foreign travel expenditure incurred for obtaining donations is allowable
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Income Tax
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
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Addition u/s 68 merely based on suspicion without cogent evidence is unsustainable
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Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
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Revisionary jurisdiction unsustainable as Pr.CIT finding is based on incorrect appreciation of facts
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Rejection of books of accounts for want of tax audit report is unjustified
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Provision for Warranty Expenses allowed as business expense u/s 37
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Non-satisfaction of twin conditions doesn’t sustain revisionary jurisdiction u/s 263
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Re-assessment notice time barred as conditions prescribed under 1st proviso to section 147 not complied
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Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
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Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
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Income Tax
