#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Delayed payment of employee’s contribution to PF & ESI adjustable u/s 143(1)
Income Tax
Income Tax
Enhancement of amount without issuance of notice by CIT(A) unjustified
Income Tax
Income Tax
Notional rent should be computed on the basis of municipal rateable value
Income Tax
Income Tax
Deduction u/s 10AA claimed in revised return cannot be disallowed
Income Tax
Income Tax
Depreciation on goodwill cannot be rejected merely because performance didn’t match projection
Income Tax
Income Tax
Address to deliver Income Tax notice in case of person in judicial custody
Income Tax
Income Tax
Prior period expenditure can be claimed in the year in which liability crystallises
Income Tax
Income Tax
Reopening based on assessment record without tangible material is unsustainable
Income Tax
Income Tax
Compensation paid by builder during redevelopment of flats is capital receipt
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Income Tax
Income Tax
Issue considered in order is open for revision if order is erroneous and prejudicial to interest of justice
Income Tax
Income Tax
Deduction u/s 80HHE is allowed against gross total income
Income Tax
Income Tax
