#section 143(3)
Log in to FollowEvery article filed under the “section 143(3)” tag — analysis, news and updates.
6,168 articlesIncome Tax

Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax

Income Tax
Revision u/s. 263 not sustained as possible alternative view taken by AO
Income Tax

Income Tax
Section 263 Revision Quashed as AO Order Not Erroneous or Prejudicial: ITAT Pune
Income Tax

Income Tax
Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Income Tax

Income Tax
Flat Received on Tenancy Surrender Not Taxable U/s. 56(2)(x) & Section 54F Exemption allowed
Income Tax

Income Tax
Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
Income Tax

Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax

Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax

Income Tax
Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
Income Tax

Income Tax
Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
Income Tax

Income Tax
₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
Income Tax

Income Tax
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Income Tax

Income Tax
Bad Debts Allowed on Write-off, 26AS Mismatch Cannot Trigger Addition: ITAT Dismisses Revenue Appeal
Income Tax

Income Tax
