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#section 143(3)

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

6,168 articles
Income TaxSOP prescribed under Faceless Assessment Procedure not followed: Matter remanded
Income Tax

SOP prescribed under Faceless Assessment Procedure not followed: Matter remanded

POONAM GANDHI1 year ago
Income TaxAdjustment u/s. 11(3) as deemed income unsustainable as accumulated funds utilized within stipulated time
Income Tax

Adjustment u/s. 11(3) as deemed income unsustainable as accumulated funds utilized within stipulated time

POONAM GANDHI1 year ago
Income TaxAmounts declared under PMGKY scheme cannot be taxed again u/s. 69A
Income Tax

Amounts declared under PMGKY scheme cannot be taxed again u/s. 69A

POONAM GANDHI1 year ago
Income TaxEntire addition towards bogus purchases not justifiable: Gujarat HC
Income Tax

Entire addition towards bogus purchases not justifiable: Gujarat HC

POONAM GANDHI1 year ago
Income TaxInternal CUP Most Appropriate for ALP in Captive Power Plant Transaction: Calcutta HC
Income Tax

Internal CUP Most Appropriate for ALP in Captive Power Plant Transaction: Calcutta HC

POONAM GANDHI1 year ago
Income TaxReassessment u/s. 148 quashed as merely based on change of opinion: Madras HC
Income Tax

Reassessment u/s. 148 quashed as merely based on change of opinion: Madras HC

POONAM GANDHI1 year ago
Income TaxITAT Kolkata Upholds 30% Depreciation on Moulds Used by Vendors
Income Tax

ITAT Kolkata Upholds 30% Depreciation on Moulds Used by Vendors

CA Sandeep Kanoi1 year ago
Income TaxITAT Allows ₹64.72 Cr Abandoned Project Loss Claim as Revenue Expense
Income Tax

ITAT Allows ₹64.72 Cr Abandoned Project Loss Claim as Revenue Expense

CA Sandeep Kanoi1 year ago
Income TaxShare Value Difference on Exchange for NPO Interest Not Taxable as Perquisite
Income Tax

Share Value Difference on Exchange for NPO Interest Not Taxable as Perquisite

CA Sandeep Kanoi1 year ago
Income TaxITAT Sets Aside Order, Remands ₹7.28 Crore Additions for Fresh AO Review
Income Tax

ITAT Sets Aside Order, Remands ₹7.28 Crore Additions for Fresh AO Review

CA Sandeep Kanoi1 year ago
Income TaxITAT Reduces Vadilal Section 14A Disallowance to Rs. 30,000
Income Tax

ITAT Reduces Vadilal Section 14A Disallowance to Rs. 30,000

CA Sandeep Kanoi1 year ago
Income TaxChange of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC
Income Tax

Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC

POONAM GANDHI1 year ago
Income TaxProtection against clutches of 69A not available by mere disclosing and paying tax
Income Tax

Protection against clutches of 69A not available by mere disclosing and paying tax

POONAM GANDHI1 year ago
Income TaxAdoption of Percentage Completion Method not justified as Project Completion Method accepted in earlier years
Income Tax

Adoption of Percentage Completion Method not justified as Project Completion Method accepted in earlier years

POONAM GANDHI1 year ago