#section 143(3)
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6,168 articlesIncome Tax

Income Tax
Business promotion expenditure incurred during the course of business is allowable expenditure
Income Tax

Income Tax
Assessee being a local authority is not chargeable to Income tax
Income Tax

Income Tax
Order passed against a non-existing company is liable to be quashed
Income Tax

Income Tax
Addition sustained as onus not discharged by the assessee
Income Tax

Income Tax
Taxing under capital gain can be burdened only when cost of acquisition is established
Income Tax

Income Tax
Trade payable duly explained hence addition u/s 68 unjustified
Income Tax

Income Tax
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Income Tax

Income Tax
Initiation of reassessment in the name of non-existent amalgamated company is without jurisdiction
Income Tax

Income Tax
Approval accorded u/s. 153D without application of mind is unenforceable in law
Income Tax

Income Tax
Deduction towards bad debts written off available as part of sales amount not received
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion
Income Tax

Income Tax
New property cost for exemption u/s 54 has to be as per collaboration agreement & sale deed
Income Tax

Income Tax
Expenditure towards ESOP is allowable deduction u/s 37
Income Tax

Income Tax
