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#section 143(3)

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

6,168 articles
Income TaxCCDs Remain Debt Until Conversion – ITAT Quashes NIL ALP, Orders Fresh Benchmarking of Interest
Income Tax

CCDs Remain Debt Until Conversion – ITAT Quashes NIL ALP, Orders Fresh Benchmarking of Interest

CA Vijayakumar Shetty10 months ago
Income TaxITAT Quashes ₹16.48 Cr TP Adjustment on Negative Lien vs. Guarantee
Income Tax

ITAT Quashes ₹16.48 Cr TP Adjustment on Negative Lien vs. Guarantee

Adv (CA) Vijay Gupta10 months ago
Income TaxAO’s Reasoned Assessment Cannot Be Overridden by PCIT Without Error
Income Tax

AO’s Reasoned Assessment Cannot Be Overridden by PCIT Without Error

CA Vijayakumar Shetty10 months ago
Income TaxNo 143(2), No Jurisdiction- ITAT Quashes Penny Stock Reassessment Despite Non-Cooperation by Assessee
Income Tax

No 143(2), No Jurisdiction- ITAT Quashes Penny Stock Reassessment Despite Non-Cooperation by Assessee

CA Vijayakumar Shetty10 months ago
Income TaxAssessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit
Income Tax

Assessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit

CA Vijayakumar Shetty10 months ago
Income Tax143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction
Income Tax

143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction

CA Vijayakumar Shetty10 months ago
Income TaxJurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions
Income Tax

Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions

CA Vijayakumar Shetty10 months ago
Income TaxSearch Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax

Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee

CA Vijayakumar Shetty10 months ago
Income TaxNo Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet
Income Tax

No Name, No Proof, No Cross-Examination: ITAT Quashes ‘On-Money’ Addition Based on Builder’s Excel Sheet

CA Vijayakumar Shetty10 months ago
Income TaxIncome from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi
Income Tax

Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

CA Sandeep Kanoi10 months ago
Income TaxRule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax

Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT

CA Vijayakumar Shetty10 months ago
Income TaxSection 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax

Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi

CA Sandeep Kanoi10 months ago
Income TaxSection 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax

Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record

CA Sandeep Kanoi10 months ago
Income TaxSection 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC
Income Tax

Section 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC

CA Sandeep Kanoi10 months ago