#section 143(3)
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Income Tax
Income Tax
Domain Name Registration Fees Not Royalty: Delhi HC
Income Tax
Income Tax
Discovery in Later Assessments Not Grounds for Reassessment in Prior Years
Income Tax
Income Tax
Estimated addition without pointing out specific defect in audited books unjustified
Income Tax
Income Tax
Order passed without granting video conference hearing is against principles of natural justice
Income Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Income Tax
Income Tax
Non-deposit of employees contribution to ESI and PF within due date disallowed
Income Tax
Income Tax
Income already disclosed in ITR: Reopening after expiry of 4 years from relevant AY is invalid
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable
Income Tax
Income Tax
No addition u/s 69A in absence of ownership of money and evidence concerning cash
Income Tax
Income Tax
Opportunity of Hearing must before addition for Unexplained Eviction Expenses
Income Tax
Income Tax
Order passed without mentioning DIN Number should be treated as invalid
Income Tax
Income Tax
Deduction u/s 57 was allowable on cost of funds and proportionate administrative expenses for earning Interest Income
Income Tax
Income Tax
Reopening beyond 4 years without any failure in disclosing material facts unsustainable
Income Tax
Income Tax
Reassessment Without Section 151 Approval Void: ITAT Dehradun
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.
