#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Non-Appearance of Directors Not Sufficient to Treat Share Capital as Bogus: ITAT Kolkata
Income Tax
Income Tax
Capital Gain Cannot Be Taxed in Year of Sale Deed Registration if Transfer Occurred Earlier: ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed as AO Relied Only on Existing Records for Loan Waiver Addition
Income Tax
Income Tax
ITAT Mumbai Allows Gift Card Discount Claim as Liability Crystallised at Time of Sale
Income Tax
Income Tax
Gujarat HC Upholds 6% Addition on Bogus Purchases Due to Embedded Profit Element
Income Tax
Income Tax
ITAT Deletes Section 69C Addition as System-Generated Import Data Differences Were Not Real Expenditure
Income Tax
Income Tax
ITAT Allows 80-IA Relief on Carbon Credits & Deletes Creditor Write-Back Addition
Income Tax
Income Tax
Wrong ITR Figures Alone Can’t Trigger Section 68 Addition: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition Can’t Survive Merely on ‘Accommodation Entry’ Allegation: ITAT Mumbai
Income Tax
Income Tax
80IA Deduction on ‘Other Sources’ Income Only if Nexus With Industrial Undertaking Proven: ITAT Bangalore
Income Tax
Income Tax
DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore
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Income Tax
Printing & Sale of Books Qualifies as ‘Education’: ITAT Restores Section 11 Exemption
Income Tax
Income Tax
WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition
Income Tax
Income Tax
