#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
Section 56(2)(viib) Not Apply to Shares Allotted at Premium to Holding Company
Income Tax
Income Tax
Reopening Without New Material & on Mere Change of Opinion invalid
Income Tax
Income Tax
Reassessment cannot be based solely on reevaluating existing facts without new substantive material
Income Tax
Income Tax
No re-opening of assessment on mere change of opinion without nexus with original materials
Income Tax
Income Tax
ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity
Income Tax
Income Tax
Non-Filing of GST Return by Supplier – Assessment Reopening Validity- ITAT Mumbai Order
Income Tax
Income Tax
ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income
Income Tax
Income Tax
AO not allowed sufficient time to reply: Karnataka HC quashes Assessment Order
Income Tax
Income Tax
Identity of Parties & Genuineness of Land Transaction Established: ITAT Deletes Addition
Income Tax
Income Tax
Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
Subsidiary Cannot claim Expenses Related to Holding Company’s Project
Income Tax
Income Tax
ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion
Income Tax
Income Tax
Gujarat HC on allowability of expenses incurred for clearing mortgage debts
Income Tax
Income Tax
