#section 143(3)
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Income Tax
Income Tax
Revision u/s. 263 based on audit objections justified as no verification done by AO
Income Tax
Income Tax
TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198
Income Tax
Income Tax
Assessee entitled to raise objections u/s 264 and 246A even if not raised during original assessment proceedings
Income Tax
Income Tax
No taxability on Lease Premiums and Rent collected as custodian of State Government
Income Tax
Income Tax
Requirement to explain ‘source of source’ was restricted to Share Capital and couldn’t be extended to unsecured Loans
Income Tax
Income Tax
Addition u/s. 40(a)(ia) not sustained as profit is estimated by applying net profit rate
Income Tax
Income Tax
No addition u/s 68 for long-term capital gain on sale of shares as independent investigation was not conducted by AO
Income Tax
Income Tax
Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice
Income Tax
Income Tax
ITAT Orders Recalculation of Limitation Excluding COVID-19 Period
Income Tax
Income Tax
ITAT Chennai Dismisses Duplicate Income Tax Appeal Filed by Assessee
Income Tax
Income Tax
Section 270AA(2) Immunity cannot be denied for Belated Form-68 Application: ITAT Bangalore
Income Tax
Income Tax
Matter of addition u/s. 68 restored back to demonstrate genuineness of agricultural sales
Income Tax
Income Tax
Reopening solely relying upon information without forming independent opinion is liable to be quashed
Income Tax
Income Tax
Addition u/s. 68 deleted as identity, genuineness and creditworthiness of lenders established
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.
