#section 143(3)
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Income Tax
Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax
Income Tax
Employee’s share in PF to be deposited as per due date fixed by EPF Act: Rajasthan HC
Income Tax
Income Tax
Excise duty refund under Incentive Scheme 2001 is capital receipt: ITAT Delhi
Income Tax
Income Tax
Capital gain not taxable in India since holding of foreign company is less than 10%: ITAT Mumbai
Income Tax
Income Tax
No Section 271(1)(c) penalty on estimated addition of alleged bogus purchases
Income Tax
Income Tax
Excess stock found during a tax survey should be treated as business income
Income Tax
Income Tax
Depreciation on right to collect toll on roads developed on BOT basis ineligible: ITAT Mumbai
Income Tax
Income Tax
PCIT cannot expand scope of assessment beyond reasons recorded by AO during reassessment
Income Tax
Income Tax
Severance compensation is capital receipt & not chargeable to tax u/s. 17(3): ITAT Ahmedabad
Income Tax
Income Tax
Assessee having center of vital interest in India is treated as resident of India: ITAT Mumbai
Income Tax
Income Tax
Reassessment u/s. 148 quashed as matter already decided in favour of assessee by PCIT: Delhi HC
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal on Limitation After Condoning Delay: ITAT Bangalore
Income Tax
Income Tax
Assessment Order was barred by limitation u/s 153 if digital signature by NFAC was delayed beyond statutory deadline
Income Tax
Income Tax
Addition of difference of sales declared in P&L and cash book without providing sufficient opportunity untenable
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.
