#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures
Income Tax
Income Tax
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Income Tax
Income Tax
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Income Tax
Income Tax
Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name
Income Tax
Income Tax
ITAT Orders De Novo Adjudication on Taxability of Concessional Sugar Distributed by Co-operative Sugar Factory
Income Tax
Income Tax
Section 80P Deduction Cannot Be Withdrawn Through Section 154: ITAT Says Debatable Issues Are Beyond Rectification Powers
Income Tax
Income Tax
Bangalore ITAT Slams Flip-Flop by AO; Grants Full 80P Deduction Including Bank Interest to Credit Co-operative Society
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures
Income Tax
Income Tax
ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
Appeal Dismissed as Section 143(1) Intimation Merged With Subsequent Scrutiny Assessment
Income Tax
Income Tax
Reassessment Notice Upheld as Information on Shell Companies Constituted Tangible Material
Income Tax
Income Tax
Delhi HC Allows Reassessment as DRI Information on Alleged Bogus Purchases Constituted Tangible Material
Income Tax
Income Tax
