#section 143(3)
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Income Tax
Income Tax
Reopening u/s. 148 based on grossly erroneous factual foundation is untenable-in-law: Madras HC
Income Tax
Income Tax
Change of Opinion Not Allowed, Section 54 Deduction to HUF for Property Purchase in Individual’s Name
Income Tax
Income Tax
Section 263 Revisionary Powers Limited to Issues Addressed in Limited Scrutiny
Income Tax
Income Tax
If no inquiry by AO on disallowance u/s 40A(3): Section 263 order valid
Income Tax
Income Tax
AO Can’t Tax Husband for Business Income taxed to Wife during Scrutiny
Income Tax
Income Tax
Vague order in violation of section 154(3) provisions is unsustainable
Income Tax
Income Tax
Section 69/69A/115BBE not applies to duly explained Excess Stock: ITAT Indore
Income Tax
Income Tax
Deduction u/s. 80IC eligible on addition u/s. 68 of unsubstantiated share capital: Delhi HC
Income Tax
Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax
Income Tax
Section 68 addition invalid if creditworthiness proven: ITAT Delhi
Income Tax
Income Tax
Cash Deposits During Demonetization: ITAT Delhi deletes Addition
Income Tax
Income Tax
PCIT Cannot invoke Section 263 jurisdiction Solely Based on Disagreement with AO’s Plausible View
Income Tax
Income Tax
CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
Income Tax
Income Tax
Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers
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.
