#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Initiation of Reassessment before expiry of time limit for scrutiny assessment is valid
Income Tax
Income Tax
Refund to be granted only if ROI is either processed u/s. 143(1) or assessment is made u/s.143(3)
Income Tax
Income Tax
Extension of time for completion of assessments and reassessments
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Section 143(3) assessment order without AO’s signature is Void – ITAT
Income Tax
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Section 147 applies both to section 143(1) as well as section 143(3) – No reopening u/s 147 in absence of ‘new material’
Income Tax
Income Tax
When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)
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Income Tax
Assessee not entitled to deduction u/s 10A on the foreign exchange fluctuation gain which is derived on external commercial borrowings and not from the export activity of the assessee
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Income Tax
