#section 143(3)
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Income Tax
Income Tax
Under RPM, Focus on Functional Similarity, Not Product Similarity: ITAT Mumbai
Income Tax
Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
Income Tax
Income Tax
Set off of loss of PE against interest income from External Commercial Borrowing allowed
Income Tax
Income Tax
Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA
Income Tax
Income Tax
Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
Income Tax
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax
Income Tax
ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation
Income Tax
Income Tax
Transfer pricing adjustment by applying Bright Line Test not permissible: ITAT Delhi
Income Tax
Income Tax
Section 40A(3) cannot be invoked as income estimated based on gross profit rate
Income Tax
Income Tax
Direct Tax Vivad Se Vishwas benefit not admissible in search assessment as disputed tax exceeds 5 Crore
Income Tax
Income Tax
Addition based on loose paper without corroborative material not sustainable
Income Tax
Income Tax
Option money is capital receipt: ITAT Delhi
Income Tax
Income Tax
ITAT Bangalore quashes Section 263 Order on Section 54F Deduction
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.
