#section 143(3)
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Income Tax
Income Tax
Estimating rental value of unsold flats and notionally computing annual letting value unjustified
Income Tax
Income Tax
Initiation of prosecution proceedings u/s 276CC in absence of any demand is unsustainable-in-law
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Income Tax
Income Tax
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Income Tax
Income Tax
Travel expenditure incurred for business interest cannot be disallowed
Income Tax
Income Tax
Exemption u/s. 11 not deniable as no violation of proviso to provision of section 2(15)
Income Tax
Income Tax
Comparability for determining ALP lost as only comparable chosen by DRP fails
Income Tax
Income Tax
Delhi HC Upholds ITAT’s Decision on Comparables for Arm’s Length Price
Income Tax
Income Tax
ITAT Upholds Section 263 Revision on ITR Acceptance Without Adequate Enquiry
Income Tax
Income Tax
Delhi HC Decides: MAP Agreement Complexities Unraveled
Income Tax
Income Tax
Reassessment u/s 153A Requires Incriminating Material: Delhi HC
Income Tax
Income Tax
Government Shareholders Not Automatically Considered Related Parties
Income Tax
Income Tax
ITAT Quashes Section 271(1)(c) Penalty Due to Unspecified Offense Notice
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.
