#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
Interest Follows Purpose, Not Label: ITAT on Section 57(iii) Deduction
Income Tax
Income Tax
Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G
Income Tax
Income Tax
Common Section 153D approval makes all search assessments void ab initio
Income Tax
Income Tax
ITAT Deletes ESOP Disallowance but Remands TP Comparables Over Functional Mismatch
Income Tax
Income Tax
Recovery Beyond 20% of Disputed Income Tax Demand Unlawful: Calcutta HC
Income Tax
Income Tax
Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)
Income Tax
Income Tax
Repayment of Friendly Loan Explained: ITAT Deletes ₹12.50 Lakh Addition u/s 69A
Income Tax
Income Tax
Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances
Income Tax
Income Tax
Section 10(23C)(iiiab) Rejected for Lack of Educational Activity and Government Funding
Income Tax
Income Tax
ITAT Rejects Bogus Debtors Theory: Rs. 65.19 Lakh Addition Deleted for Lack of Evidence
Income Tax
Income Tax
SC Affirms Addition After Assessee Fails to Prove Bank Liabilities as Genuine
Income Tax
Income Tax
Reopening Beyond Four-Year Limit Invalid if Original Assessment Fully Disclosed Facts
Income Tax
Income Tax
ITAT Bangalore Upholds Tax on Waived Trade Liabilities and Unexplained Purchases
Income Tax
Income Tax
