#section 143(3)
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6,168 articlesIncome Tax
Income Tax
No Section 69C addition Merely Due to Absence of Farmers’ PAN Details
Income Tax
Income Tax
Reassessment Invalid as AO Made No Addition on Recorded Reasons for Reopening: ITAT Delhi
Income Tax
Income Tax
ITAT Allows Set-Off of Amalgamated Company’s Losses as Section 72A Conditions Were Fulfilled
Income Tax
Income Tax
Bangalore ITAT Deletes ₹1.13 Crore Cash Deposit Addition; Mere Suspicion Cannot Override Accepted Books
Income Tax
Income Tax
No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax
Income Tax
Entire Unaccounted Sales Cannot Be Taxed as Only Profit Element Is Assessable: ITAT Delhi
Income Tax
Income Tax
No addition of capital gain on land as lack of agricultural Income did not alter agricultural character of land
Income Tax
Income Tax
ITAT Deletes Section 14A Disallowance as Subsidiary Investment Yielded No Exempt Income
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Justify Tax Additions Without Supporting Evidence: ITAT Ahmedabad
Income Tax
Income Tax
Electricity Consumption Charges Wholly for Business Purposes allowable: ITAT Delhi
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Income Tax
No Penalty on Capital Gains from JDA: ITAT Says Debatable Issue Cannot Trigger Concealment Penalty
Income Tax
Income Tax
ITAT: CIT(A) Cannot Bypass Rule 46A; If Property Is Stock-in-Trade, Section 43CA Must Also Be Examined
Income Tax
Income Tax
Bogus LTCG Addition Sustained as Tribunal Finds Evidence of Fabricated Share Purchase Records
Income Tax
Income Tax
