#section 143(3)
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Income Tax
Income Tax
Share capital/premium cannot be added to income for mere non-compliance of summons by subscribers
Income Tax
Income Tax
AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified
Income Tax
Income Tax
AO cannot disallow interest expense on Mere Presumption without disproving supporting evidences
Income Tax
Income Tax
No Section 56(2)(viib) addition for allotment of equity shares by Subsidiary to holding company at premium
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
No Section 56(2)(x)(b)(B)(ii) Addition for Valuation Difference of less than 10%
Income Tax
Income Tax
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Income Tax
Income Tax
No TDS on Sales Commission to Wholly-Owned Subsidiary under Section 40(a)(i)
Income Tax
Income Tax
Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms
Income Tax
Income Tax
Section 263 cannot be invoked based on incorrect understanding / appreciation of facts
Income Tax
Income Tax
Advance from Customers Not Section 68 Income; Powers of CIT(A) Parallel to AO’s
Income Tax
Income Tax
No Section 270A Penalty if No Misreporting or Underreporting by Assessee
Income Tax
Income Tax
Transfer Pricing: Comparing New Assessees with Established Businesses is Inappropriate
Income Tax
Income Tax
Sale of Online Advertisement Space Not Taxable as Royalty or FTS in India: ITAT Bangalore
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.
