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#section 143(3)

Every article filed under the “section 143(3)” tag — analysis, news and updates.

6,168 articles
Income TaxITAT Bangalore: ₹200 Crore Turnover Filter Applied to SWD & ITeS TP Comparables
Income Tax

ITAT Bangalore: ₹200 Crore Turnover Filter Applied to SWD & ITeS TP Comparables

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Bangalore: Software TP Adjustment Remanded Using ₹200 Crore Turnover Filter
Income Tax

ITAT Bangalore: Software TP Adjustment Remanded Using ₹200 Crore Turnover Filter

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Bangalore Excludes High-Turnover Comparables in Software Development TP Adjustment
Income Tax

ITAT Bangalore Excludes High-Turnover Comparables in Software Development TP Adjustment

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Bangalore: Tally Solutions Excluded as Functionally Dissimilar to Wipro
Income Tax

ITAT Bangalore: Tally Solutions Excluded as Functionally Dissimilar to Wipro

CA Sandeep Kanoi2 weeks ago
Income TaxGujarat HC Quashes Income Tax Assessment for Only Two Days’ Response Time
Income Tax

Gujarat HC Quashes Income Tax Assessment for Only Two Days’ Response Time

CA Sandeep Kanoi2 weeks ago
Income TaxKarnataka HC Sets Aside Faceless Assessment for Inadequate Show-Cause Notice Time
Income Tax

Karnataka HC Sets Aside Faceless Assessment for Inadequate Show-Cause Notice Time

CA Sandeep Kanoi2 weeks ago
Income TaxDelhi HC Rejected Bogus Purchase Addition for Duly Explained Purchases
Income Tax

Delhi HC Rejected Bogus Purchase Addition for Duly Explained Purchases

CA Sandeep Kanoi2 weeks ago
Income TaxCalcutta HC: Revenue’s Section 263 Appeal Dismissed as Loan Inquiry Was Adequate
Income Tax

Calcutta HC: Revenue’s Section 263 Appeal Dismissed as Loan Inquiry Was Adequate

CA Sandeep Kanoi2 weeks ago
Income TaxAMP Expenditure Not an International Transaction Without AE Arrangement: ITAT Delhi
Income Tax

AMP Expenditure Not an International Transaction Without AE Arrangement: ITAT Delhi

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Delhi Quashes Assessment for Ignoring Binding DRP Directions Under Section 144C
Income Tax

ITAT Delhi Quashes Assessment for Ignoring Binding DRP Directions Under Section 144C

CA Sandeep Kanoi2 weeks ago
Income TaxGujarat HC: Section 263 Orders Quashed as Section 14A Issue Was Already Examined in Original Assessment
Income Tax

Gujarat HC: Section 263 Orders Quashed as Section 14A Issue Was Already Examined in Original Assessment

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Mumbai: Section 263 Revision Quashed as AO Had Examined Purchases and Issue Was Pending in Appeal
Income Tax

ITAT Mumbai: Section 263 Revision Quashed as AO Had Examined Purchases and Issue Was Pending in Appeal

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Delhi: Section 11/12 Exemption Allowed as BARC Investment Did Not Violate Section 11(5)
Income Tax

ITAT Delhi: Section 11/12 Exemption Allowed as BARC Investment Did Not Violate Section 11(5)

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Mumbai Deletes Section 40(a)(ia) Disallowance as Payments Were Capitalised as WIP
Income Tax

ITAT Mumbai Deletes Section 40(a)(ia) Disallowance as Payments Were Capitalised as WIP

CA Sandeep Kanoi2 weeks ago