#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
No penalty u/s 271(1)(c) can be imposed when income is estimated
Income Tax
Income Tax
Section 43A specifies that additional amount paid due to fluctuation is capital expenditure
Income Tax
Income Tax
Gift to persons who work for company is allowable as business expenditure
Income Tax
Income Tax
Sale of sugar to members at concessional rate vis-à-vis appropriation of profit needs reconsideration
Income Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Profit eligible to deduction u/s 80IA(4)(ii) reducible due to revenue sharing
Income Tax
Income Tax
Addition towards SBN deposits sustained as source not established
Income Tax
Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax
Income Tax
Conditions in rule 37BA should be read in provision of section 199(1) where no double credit is claimed
Income Tax
Income Tax
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Income Tax
Income Tax
Addition u/s 68 unwarranted on failed of AO to conduct an independent enquiry
Income Tax
Income Tax
