#section 143(3)
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6,168 articlesIncome Tax
Income Tax
ITAT Rejects Appeal Where Declared Capital Gains Accepted Without Adjustment
Income Tax
Income Tax
TP Segment Split Rejected as Trading & After-Sales Services Are Inextricably Linked; TNMM at Entity Level Upheld: ITAT Delhi
Income Tax
Income Tax
Refund of Earlier Advance Can’t Be Taxed as Accommodation Entry U/s 68: ITAT Delhi
Income Tax
Income Tax
No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
Interest from co-op banks qualifies for Section 80P(2)(d) deduction: ITAT Indore
Income Tax
Income Tax
Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore
Income Tax
Income Tax
Section 143(2) Notice Mandatory for Valid Section 143(3) Assessment: ITAT Indore
Income Tax
Income Tax
Penalty U/s 270A Quashed – Failure to Specify ‘Misreporting Limb’ in Notice Held Fatal
Income Tax
Income Tax
CBDT Instruction 1916 Applies to Taxation Too – ITAT Deletes Jewellery Addition Within Prescribed Limits
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67; Requirement Held Directory
Income Tax
Income Tax
