#section 143(3)
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Income Tax
Income Tax
Deduction u/s. 36(1)(viia) without provision for bad & doubtful debts in books not allowable: ITAT Hyderabad
Income Tax
Income Tax
Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
Income Tax
Income Tax
Reassessment alleging delayed filing of Form 10 without opinion of income escaped assessment untenable: Delhi HC
Income Tax
Income Tax
Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) allowable on interest earned by Cooperative Society from deposits with Cooperative Bank: ITAT Ahmedabad
Income Tax
Income Tax
Addition u/s. 68 sustained as assessee failed to establish genuineness of transaction: Rajasthan HC
Income Tax
Income Tax
Direction given by Tribunal to AO to re-examine issue cannot be disregarded: Delhi HC
Income Tax
Income Tax
Sale of shares on stock exchange cannot be treated as unexplained u/s. 68: ITAT Mumbai
Income Tax
Income Tax
Deduction not available when opted for Tonnage Tax Scheme: ITAT Hyderabad
Income Tax
Income Tax
Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai
Income Tax
Income Tax
No tax on amount paid for certification services rendered by foreign entities in absence of fixed place of business in India
Income Tax
Income Tax
Penalty u/s 271G untenable as no transfer pricing adjustment possible due to omission of section 92BA(i): ITAT Mumbai
Income Tax
Income Tax
Exemption u/s 10(38) admissible even if STT not paid on shares acquired on or after 01.10.2004: ITAT Mumbai
Income Tax
Income Tax
NIIT Foundation conducting systematic and formal instruction, schooling or training qualifies as education activities u/s 2(15)
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.
