#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as payment to non-resident not taxable in India
Income Tax
Income Tax
Assessment order passed on a non-existent company is null and void
Income Tax
Income Tax
Expenditure relating to import of rubber process oil incurred for carrying on business is deductible u/s 37(1)
Income Tax
Income Tax
Secretion 32 – No condition of put to use once asset falls within a particular block
Income Tax
Income Tax
Chapter X cannot be invoked for making TP adjustment in case of AMP expenses
Income Tax
Income Tax
Capitalized Expense shouldn’t be considered for computation of proportionate TP adjustment
Income Tax
Income Tax
PCIT cannot invoke section 263 for mere non-satisfaction with conclusion arrived by AO
Income Tax
Income Tax
Proceedings u/s 263 sustained as AO failed to apply proper and correct section of Income Tax Act
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unsustainable as advance given during normal course of business
Income Tax
Income Tax
Amount received as consequence of divorce cannot be held as unexplained cash credit u/s 68
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Income Tax
Income Tax
