#section 143(3)
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Income Tax
Income Tax
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Income Tax
Income Tax
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
Income Tax
Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
Income Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
Income Tax
Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
Income Tax
Income Tax
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Income Tax
Income Tax
Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
Explore the latest section 143(3) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
