#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
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Income Tax
Income Tax
Separation of garnet sand from beach sand is manufacturing process; ITAT allows section 32AC deduction
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax
Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Income Tax
Income Tax
Interest on Delayed TDS Payment not allowable as Business Expenditure
Income Tax
Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Income Tax
Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Income Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
Income Tax
Income Tax
Deduction of cost of land with expenses allowable from sale consideration
Income Tax
Income Tax
Disallowance of part of commission payment as business expenditure unjustified
Income Tax
Income Tax
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
Income Tax
Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Income Tax
Income Tax
