#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Subsequent revisional order tends to be invalid as original re-assessment order passed invalidly
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Mere typographical mistake without independent evidence doesn’t amount to unexplained money
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Income from sale of developed flat under Joint Development Agreement taxable as capital gain
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Distribution of samples of infant milk substitutes, feeding bottles etc. is prohibited under law
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Reassessment unsustainable if full & true material disclosure during original assessment
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ITAT directed JET to pay cost for failure to comply with various notices issued by lower authorities
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Delay of 988 days cannot be condoned on the basis of vague reason
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Payment by GIPL to Google US towards seconded employees is outside purview of FTS/ FIS
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Fresh adjudication directed as assessment order was dismissed on erroneous reasoning
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Reopening of assessment without any new information is unjustified
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Denial of exemption u/s 10(23C) alleging bogus donation without evidence is unsustainable
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Addition merely based on confession during search is unsustainable
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Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
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