#section 143(3)
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6,168 articlesIncome Tax

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Reopening of assessment after full and true disclosure of material facts unsustainable
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Denial of deduction claimed u/s 80P(2)(d) by invoking another sub-section of 80P unjustified
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Delay in filing of an appeal not condoned as ignorance of law not sufficient cause
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Assessment Under Sec. 143(3) Doesn’t Auto-Merge with 143(1) Intimation
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ITAT directs AO to correct arithmetical error in Section 10AA deduction computation
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AO not empowered to withdraw or modify or substitute assessment order passed by him
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Specified domestic transactions adjustment invalid after 01.04.2017
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Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi
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Non-Cooperation by Tax Consultant: ITAT Orders Fresh Adjudication
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Software licence fee reimbursement not taxable as no Permanent Establishment in India
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Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
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Addition u/s 68 merely based on suspicion unsustainable
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Prior period Expenses are beyond the scope of Section 154
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