#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
Details of business promotion expenditure duly produced and hence disallowance u/s 37 unjustified
Income Tax
Income Tax
‘Agreement to Sell’ Date Property Value Assessed by Stamp Valuation Authority relevant for Section 50C
Income Tax
Income Tax
NRI’s Foreign Bank Interest Not Taxable in India: ITAT Delhi
Income Tax
Income Tax
Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable
Income Tax
Income Tax
No Cash Sales Abnormalities During Demonetization- ITAT deletes addition
Income Tax
Income Tax
Capital Gain cannot be treated as bogus without giving reasons
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) restricted to borrowed amount not used for business
Income Tax
Income Tax
Arm’s Length Price of Employee Stock Option Plan cannot be taken as NIL
Income Tax
Income Tax
Invocation of revisionary power u/s 263 unsustainable as inquiry was duly conducted by AO
Income Tax
Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax
Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax
Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax
Income Tax
Addition u/s. 69C treating share transactions as bogus only based on statement of broker unsustainable
Income Tax
Income Tax
Leave & License Fee assessable under Profits & Gains of Business
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.
