#Section 40A(3)
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268 articlesIncome Tax
Income Tax
Depreciation Allowable on Entire ₹268 Crore Rajasthan Royals Franchise Cost: ITAT Mumbai
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Delhi ITAT: No Section 68 Tax on Mere Book Entry; 60% U/s 115BBE Inapplicable
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Ahmedabad ITAT: Ex-Parte Order Set Aside, ₹35.50 Lakh Deposit Issues Remanded
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Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
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ITAT Panaji: ₹17.95 Cr Reassessment Quashed as Section 148 Notice Time-Barred
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Grey Market Purchases Attract Only Profit Addition, Not Full Disallowance: ITAT Chandigarh
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Varanasi ITAT Quashes Reassessment; Earlier Assessment Had Examined Same Bank Account
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Kolkata ITAT: Section 69C Cannot Be Invoked on Recorded Sales Receipts; Cash Payments under Section 40A(3) Deleted on Commercial Expediency
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Agricultural Income Addition Deleted as Books Not Rejected: ITAT Bangalore
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Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
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ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books
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Section 40A(3) Addition Quashed as Department Failed to Prove Single-Day Violation
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No addition regarding commission income earned by PSPL as it was not an undisclosed income
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