#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
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax
Income Tax
Demonetisation Cash Deposits Deleted – Source Explained from Books & Sales
Income Tax
Income Tax
Section 69A Addition Deleted & Reopening Quashed – No Ownership of Money & Borrowed Satisfaction
Income Tax
Income Tax
Reassessment Quashed – Invalid Approval U/s 151 Vitiates Jurisdiction
Income Tax
Income Tax
Notice U/s 148 quashed as sanction U/s 151 obtained from non-competent authority
Income Tax
Income Tax
Bogus Purchase, Loan Creditor Additions Deleted – CIT(A) Relief Upheld
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151
Income Tax
Income Tax
Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement
Income Tax
Income Tax
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Income Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Income Tax
Income Tax
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Income Tax
Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Income Tax
Income Tax
