#section 143(3)
Log in to FollowEvery article filed under the “section 143(3)” tag — analysis, news and updates.
6,168 articlesIncome Tax

Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax

Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax

Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax

Income Tax
Addition u/s. 69C treating share transactions as bogus only based on statement of broker unsustainable
Income Tax

Income Tax
Leave & License Fee assessable under Profits & Gains of Business
Income Tax

Income Tax
Provisions of section 28(va) doesn’t apply in case of termination of call option
Income Tax

Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Income Tax

Income Tax
Payment of gratuity premium to LIC is allowable as business expenditure
Income Tax

Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax

Income Tax
Addition u/s 68 unjustified as sufficient evidences placed to discharge initial onus
Income Tax

Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax

Income Tax
Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding
Income Tax

Income Tax
Addition towards LTCG sustained as no documentary evidence of lower sale consideration furnished
Income Tax

Income Tax
