#section 143(3)
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6,168 articlesIncome Tax
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No Section 271(1)(b) Penalty if Assessment completes U/s. 143(3)
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Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
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Addition restricted to 25% in case of bogus purchase
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Reopening of assessment without any new tangible material is untenable in law
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Scrutiny assessment bad in law if Section 143(2) notice was Time-Barred
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TPO adjustment towards technical know-how fees after accepting entity level margins is unsustainable
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Addition merely based on statement u/s 132(4) without collaborative evidence is unsustainable
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Rejection of books of accounts justified as transactions recorded not supported by proper documents
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TDS credit available to Rinfra as both income and TDS credit is transferred by AEML to Rinfra
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Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
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Insertion of first and second proviso to section 50C(1) being curative in nature has retrospective effect
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Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
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Legal and professional expenses relating to business is revenue in nature
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