#section 143(3)
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6,168 articlesIncome Tax
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Netting of income u/s 57 allowed as there is direct nexus between interest received and paid
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Interest from loan against mortgage of properties cannot be treated as rental income
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Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
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Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
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Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
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Penalty u/s 271(1)(c) up to 100% of tax evaded justified in case of excess stock found during survey
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Section 143(3) order invalid if Passed without Issuing Section 143(2) notice
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Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
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Addition based on reasons beyond limited scrutiny is unsustainable
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Huawei India is permanent establishment of Huawei China in India
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Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
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Expenditure incurred for electricity load extension charges are revenue in nature
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If last working day is holiday then authority can undertake compliance on next working day
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