#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
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Income Tax

Income Tax
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Income Tax

Income Tax
Software expense incurred for use of license not giving enduring benefit is revenue expenditure
Income Tax

Income Tax
AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
Income Tax

Income Tax
Disallowance sustained as employees’ share to PF/ESI not paid within stipulated due date
Income Tax

Income Tax
Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS
Income Tax

Income Tax
Transfer pricing adjustment @0.6% as arm’s length rate for corporate guarantee fee directed
Income Tax

Income Tax
Interest subsidy under technology upgradation fund scheme is capital receipt
Income Tax

Income Tax
Assessment framed in different status is liable to be cancelled
Income Tax

Income Tax
Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
Income Tax

Income Tax
Income cannot be held to be suppressed merely because service tax return was mistakenly filed
Income Tax

Income Tax
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Income Tax

Income Tax
Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L
Income Tax

Income Tax
