#section 143(3)
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Income Tax
Income Tax
No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur
Income Tax
Income Tax
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
Income Tax
Income Tax
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
Income Tax
Income Tax
Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
Income Tax
Income Tax
Section 115BBE Not Applicable to Income Business Income: ITAT Jaipur
Income Tax
Income Tax
Wrongful allowance of set off of brought forward loss prejudicial to interest of revenue: ITAT Cuttack
Income Tax
Income Tax
Business income earned by foreign entity not having permanent establishment cannot be taxed in India
Income Tax
Income Tax
Addition towards cash credit untenable as loan received back in subsequent year: ITAT Surat
Income Tax
Income Tax
Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme
Income Tax
Income Tax
No addition u/s 153C based on third party statements without having corroborating evidence
Income Tax
Income Tax
Order deemed to be erroneous as passed without making necessary inquiries and verification
Income Tax
Income Tax
Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC
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.
