#section 143(3)
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Income Tax
Income Tax
Deduction Eligibility: Compensation for Goods Destruction Pre-Sale Under Sec. 80IA/80IB
Income Tax
Income Tax
Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
Income Tax
Income Tax
Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed
Income Tax
Income Tax
ITAT Deletes Hasty Addition made by AO, Citing Lack of Due Diligence
Income Tax
Income Tax
Sale, Distribution, or Exhibition of Cinematographic Films is not Royalty: ITAT Mumbai
Income Tax
Income Tax
Developer holding ownership of property liable to pay capital gain tax: ITAT Mumbai
Income Tax
Income Tax
Addition of Annual let out value of unsold flats held as stock unsustainable: ITAT Mumbai
Income Tax
Income Tax
GSMA vs DCIT: ITAT Rules No Royalty on IMEI Database Fees
Income Tax
Income Tax
No Income Tax Section 35(1)(ii) Weighted Deduction on Donations after Expiry of Approval
Income Tax
Income Tax
TP adjustment rejected as margin determined falls within tolerance limit of +/- 5%: ITAT Mumbai
Income Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Addition u/s 68 unjustified as genuineness of transaction proved with evidence: ITAT Kolkata
Income Tax
Income Tax
Depreciation u/s. 32 allowable on goodwill acquired under slump sale: ITAT Mumbai
Income Tax
Income Tax
No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence
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.
