#section 143(3)
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Income Tax
Income Tax
Alleged circular transactions & Bogus Invoicing: HC upheld validity of reassessment proceedings
Income Tax
Income Tax
LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263
Income Tax
Income Tax
Assessment not erroneous if AO adopts plausible view despite PCIT’s different opinion
Income Tax
Income Tax
On same observation & issue PCIT cannot direct to make enquiry what he deem fit
Income Tax
Income Tax
Common Directors/Shareholders, Identity, Creditworthiness Proved: ITAT deletes Section 68 Addition
Income Tax
Income Tax
No Addition for Share Capital & Premium from Group Companies with Common Directors/Shareholders
Income Tax
Income Tax
Addition cannot be made of share capital received from group companies
Income Tax
Income Tax
No section 68 addition based on mere retracted statements without corroborative evidence
Income Tax
Income Tax
Deeming Provisions of Section 50C Not Apply to Leasehold Rights: ITAT Delhi
Income Tax
Income Tax
Bombay HC Upholds Conditional Stay for Vodafone, Modifies Guarantee
Income Tax
Income Tax
Excess Stock Assessable as Business Income: Section 69B & 115BBE Not Applicable
Income Tax
Income Tax
AO Cannot Reopen Assessments U/s. 153A Without Incriminating Evidence: Kerala HC
Income Tax
Income Tax
Section 263 revisionary power can’t be invoked solely on improper inquiry allegations
Income Tax
Income Tax
Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips
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.
