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#section 143(3)

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

6,168 articles
Income TaxNo Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT
Income Tax

No Rule 46A Breach When CIT(A) Calls Records Suo-Motu: ITAT

CA Vijayakumar Shetty8 months ago
Income TaxBig Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance
Income Tax

Big Dividend, Real Costs: ITAT Upholds Rule 8D Disallowance

CA Vijayakumar Shetty8 months ago
Income TaxMechanical Revenue Objections Rejected on Section 14A and MAT
Income Tax

Mechanical Revenue Objections Rejected on Section 14A and MAT

CA Vijayakumar Shetty8 months ago
Income TaxITAT Grants Fresh Opportunity to Claim Section 54F Deduction
Income Tax

ITAT Grants Fresh Opportunity to Claim Section 54F Deduction

CA Vijayakumar Shetty8 months ago
Income TaxTransfer Pricing Adjustment Softened for Long-Standing ECB Loans
Income Tax

Transfer Pricing Adjustment Softened for Long-Standing ECB Loans

CA Vijayakumar Shetty8 months ago
Income TaxInd-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny
Income Tax

Ind-AS Fair Value Gains Can’t Be Ignored in Section 94B Scrutiny

CA Vijayakumar Shetty8 months ago
Income TaxDetailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment
Income Tax

Detailed U/s 153C Enquiry Bars PCIT from Revising Completed Assessment

CA Vijayakumar Shetty8 months ago
Income TaxAccepted Project Revenue Confirms Genuineness of Related Purchases
Income Tax

Accepted Project Revenue Confirms Genuineness of Related Purchases

CA Vijayakumar Shetty8 months ago
Income TaxAssessment u/s. 143(3) quashed as being in violation of provisions of section 144B
Income Tax

Assessment u/s. 143(3) quashed as being in violation of provisions of section 144B

POONAM GANDHI8 months ago
Income TaxTribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
Income Tax

Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable

POONAM GANDHI8 months ago
Income TaxUS Government Pension Exempt Because DTAA Overrides Domestic Tax Law: ITAT Delhi
Income Tax

US Government Pension Exempt Because DTAA Overrides Domestic Tax Law: ITAT Delhi

CA Sandeep Kanoi8 months ago
Income TaxReassessments Quashed Due to Lack of Year-Specific Seized Material: SC
Income Tax

Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC

CA Sandeep Kanoi8 months ago
Income TaxPresumptive Taxation Allowed as Partner’s Remuneration Is Professional Income: ITAT Delhi
Income Tax

Presumptive Taxation Allowed as Partner’s Remuneration Is Professional Income: ITAT Delhi

CA PRAHLAD HATHWAL8 months ago
Income TaxEntire Purchase Disallowance Rejected; 6% GP Estimation Upheld
Income Tax

Entire Purchase Disallowance Rejected; 6% GP Estimation Upheld

CA Vijayakumar Shetty8 months ago