#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Section 54 Exemption Cannot Be Denied Due to Joint Ownership With Spouse: ITAT Chandigarh
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ITAT Deletes Penalty Since Section 68 Addition Was Mostly Deleted: ITAT Delhi
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ITAT Quashes Assessment for Failure to Follow Section 148 Procedure on Third-Party Seized Documents
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Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi
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Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
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No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT
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Bonus Shares Need Not Inherit ‘Stock-in-Trade’ Character- Bangalore ITAT Treats Infosys Bonus Shares as Exempt LTCG
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Appeal Before ITAT Not-Maintainable for Failure to Comply With Section 140 Verification Rules
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10% Safe Harbour Under Section 56(2)(x) Applies Retrospectively: Mumbai ITAT
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Section 69A Not Applicable to Recorded Bank Loans Tagged as Accommodation Entries: ITAT Mumbai
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Protective Addition Cannot Continue Once Substantive Addition is Sustained Elsewhere: Bangalore ITAT
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Interest From Co-Op Banks Eligible for Section 80P Deduction Because Banks Are Also Co-Op Societies: ITAT Ahmedabad
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Delhi HC Quashes Assessment Order as Reply Filed by Assessee Was Not Considered
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Income Tax
