#section 143(3)
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6,168 articlesIncome Tax
Income Tax
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Income Tax
Income Tax
No 271D Penalty Without Clear Finding of 269SS Violation: ITAT Deletes ₹1 Crore Penalty
Income Tax
Income Tax
ITAT Quashes ₹287 Crore Addition- Third Party Excel Sheets Alone Not Enough
Income Tax
Income Tax
Unregistered Sale Agreement Can Qualify for Section 54 Relief: Hyderabad ITAT
Income Tax
Income Tax
Third-Party ERP Entries Alone Cannot Justify Section 69 Addition: ITAT Deletes Jewellery Purchase Addition
Income Tax
Income Tax
Reassessment Quashed for Ignoring Reply Filed Under Section 148A(b): ITAT Slams ‘Borrowed Satisfaction’
Income Tax
Income Tax
ITAT Hyderabad Upholds Sec 263 Revision Over Inadequate Capital Gains Inquiry
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Chennai ITAT Grants Full Foreign Tax Credit Despite Lower FTC Claim in Form 67 – Procedural Lapse Cannot Defeat Substantive Relief
Income Tax
Income Tax
Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect
Income Tax
Income Tax
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Duplicate Capital Gains Addition Due to Amended Sale Deed Error
Income Tax
Income Tax
ITAT Delhi Restores Appeal in Case Selected for Scrutiny Due to 0.33% Net Profit
Income Tax
Income Tax
