#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Deletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law
Income Tax
Income Tax
Revisionary order passed u/s 263 without granting an opportunity of being heard is unsustainable
Income Tax
Income Tax
Disallowance u/s 57(iii) just because interest earned not equal to percentage of interest expenditure incurred unsustainable
Income Tax
Income Tax
Disallowance u/s 14A cannot be more than exempt income
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Income derived from twin land transactions treated as business income
Income Tax
Income Tax
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Income Tax
Income Tax
Revision u/s 263 without recording a finding regarding escapement of income is unsustainable
Income Tax
Income Tax
Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax
Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Income Tax
Income Tax
Interest from investment in bank governed by Co-operative Societies Act is eligible for deduction u/s 80P(2)(d)
Income Tax
Income Tax
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Income Tax
Income Tax
Addition Unwarranted as Settlement Commission Accepted Surrendered Amount
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.
