#section 143(3)
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6,168 articlesIncome Tax
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Maharashtra State Board of Technical Education would fall under definition of ‘state’ as per Article 12
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Addition of sales reversal entry as unexplained expenditure is unjustified
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Income Tax
Penalty u/s 271(1)(c) not sustained as concealment or furnishing inaccurate particulars not proved
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Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
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Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
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Income Tax
Notional interest not taxable as bank statement doesn’t show credit of any interest
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Manual final assessment order without containing DIN is unsustainable in law
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Income Tax
Disallowance u/s 36(1)(iii) unjustified as investments made out of interest free funds
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Reassessment proceedings unsustainable as full and true material facts provided
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Higher interest rate on unsecured loan taken for commercial expediency is admissible
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Assessment order passed u/s 143(3) beyond time limit prescribed u/s 153 is time barred
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Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
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Reopening of assessment based on mere change of opinion is unsustainable
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Income Tax
