#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Section 80P(2)(d) Deduction Allowed on Interest & Dividend From Co-op Banks: ITAT Delhi
Income Tax

Income Tax
Section 153C Assessment Quashed for Defective Consolidated Satisfaction Note: ITAT Delhi
Income Tax

Income Tax
Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi
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Income Tax
Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
Income Tax

Income Tax
Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
Income Tax

Income Tax
Returned Income Must Be Accepted When Fresh Assessment After ITAT Remand Is Time-Barred: Bombay HC
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Income Tax
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Income Tax

Income Tax
Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
Income Tax

Income Tax
Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi
Income Tax

Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax

Income Tax
Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai
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Income Tax
Assessment Without SCN on Proposed Additions Violates Natural Justice: Gujarat HC
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Income Tax
Assessment Without SCN Violates Natural Justice: Madras HC
Income Tax

Income Tax
