#section 143(3)
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Income Tax
Income Tax
Addition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged
Income Tax
Income Tax
P.F. damages that are compensatory in nature are allowable as deduction u/s. 14B
Income Tax
Income Tax
Only profit embedded to creditors written off and discount receipts to be added: ITAT Chennai
Income Tax
Income Tax
Reassessment on issues not considered in Original Assessment is valid: Bombay HC
Income Tax
Income Tax
CIT(A) Ex-Parte Ruling Violates Section 250(6) by Failing to Adjudicate on Merits
Income Tax
Income Tax
No Additions in Completed Assessments u/s 153A Without Incriminating Material: ITAT Kolkata
Income Tax
Income Tax
Assessee could not apply under rule 46A- ITAT remands matter back to Addl./Jt. CIT(A)
Income Tax
Income Tax
Section 41(1): ITAT deletes addition as Assessee submit evidence of non-Cessation Liabilities
Income Tax
Income Tax
Gross margin profit addition in motor spirit business restricted to 5%: ITAT Panaji
Income Tax
Income Tax
Addition u/s. 68 deleted as identity and creditworthiness of share capital investor established
Income Tax
Income Tax
Calcutta HC allows LTCG exemption on share of Wagend Infra Venture Limited
Income Tax
Income Tax
No further addition required when cash in books are more than physical cash: ITAT Jaipur
Income Tax
Income Tax
Dismissal of appeal without adjudicating issues on merits not sustainable in law
Income Tax
Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
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.
