#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
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Penalty u/s 271(1)(c) not leviable as error pointed out by AO was corrected before passing of order
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Indexed cost of development not allowed on failure to substantiate the claim
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Section 40A(3) not applies to cash payments deposited in bank account of payee
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Deduction u/s 10B available against interest on bank deposits, receipts of subsidy and insurance claim
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Borrowing funds at higher rate & lending to director shows diversion of funds for non-business purpose
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Addition unsustainable as identity and creditworthiness of investor company duly proved
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Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
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Proceedings u/s 263 unsustainable as enquiry already carried out by AO
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Business profit not taxable in India in absence of any permanent establishment
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Addition u/s 68 untenable as AO failed to conduct independent investigation
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Re-computation of capital gains by lower value of consideration for sale of equity shares allowed
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Third party cost incurred is CUP for reimbursement of expenses to AE
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