#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Reassessment Quashed as AO Relied on Borrowed Satisfaction from Investigation Wing
Income Tax
Income Tax
ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice
Income Tax
Income Tax
ITAT Quashes Reassessment as Reopening Was Based on Mere Change of Opinion
Income Tax
Income Tax
ITAT Deletes Capital Gains Addition as Section 55A Amendment Applied Only From AY 2013-14
Income Tax
Income Tax
ITAT Allows Appeal as DVO Reference Was Invalid Under Pre-2012 Section 55A
Income Tax
Income Tax
DVO Valuation Rejected as Assessee’s Registered Valuer Had Reported Higher FMV
Income Tax
Income Tax
Reopening of Assessment Invalid as DVO Valuation Was Lower Than Assessee’s Declared Value
Income Tax
Income Tax
Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
ITAT Mumbai Restricts Bogus Purchase Addition to 7.87% of profit element
Income Tax
Income Tax
No Double Taxation on Liability Write-Back: Delhi ITAT Deletes Section 41(1) Addition and Notional Interest Demand
Income Tax
Income Tax
Copy-Paste Reasons Sink Reassessment: Delhi ITAT Quashes Reopening for Non-Application of Mind
Income Tax
Income Tax
No 14A Disallowance Without Satisfaction, No Penalty on Debatable Issues
Income Tax
Income Tax
