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#section 143(3)

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

6,168 articles
Income TaxSection 68 Addition Quashed Where Purchases and Stock Were Not Disputed
Income Tax

Section 68 Addition Quashed Where Purchases and Stock Were Not Disputed

CA Vijayakumar Shetty7 months ago
Income TaxFinal Assessment Quashed for Breach of Statutory Time Limits
Income Tax

Final Assessment Quashed for Breach of Statutory Time Limits

CA Vijayakumar Shetty7 months ago
Income TaxOnly Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai
Income Tax

Only Profit Element Taxable in Bogus Purchase Cases: ITAT Mumbai

CA Vijayakumar Shetty7 months ago
Income TaxITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings
Income Tax

ITAT Chennai Orders De Novo Examination in Search Case Involving ₹200+ Crore Notings

CA Vijayakumar Shetty7 months ago
Income TaxDemonetization Cash Deposits Accepted as Genuine Business Receipts
Income Tax

Demonetization Cash Deposits Accepted as Genuine Business Receipts

CA Vijayakumar Shetty7 months ago
Income TaxNo Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
Income Tax

No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi

CA Vijayakumar Shetty7 months ago
Income TaxNo Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi
Income Tax

No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi

CA Vijayakumar Shetty7 months ago
Income TaxITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books
Income Tax

ITAT Agra Deletes Ad-hoc Expense Disallowance Without Rejection of Books

CA Vijayakumar Shetty7 months ago
Income TaxITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
Income Tax

ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside

CA Vijayakumar Shetty7 months ago
Income TaxSection 69C Commission Addition Falls After Section 68 Deletion
Income Tax

Section 69C Commission Addition Falls After Section 68 Deletion

CA Vijayakumar Shetty7 months ago
Income TaxITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books
Income Tax

ITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books

CA Vijayakumar Shetty7 months ago
Income TaxSection 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai
Income Tax

Section 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai

CA Vijayakumar Shetty7 months ago
Income TaxITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM
Income Tax

ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM

Adv (CA) Vijay Gupta7 months ago
Income TaxChange of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Income Tax

Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry

CA RAJESH KUMAR7 months ago