#section 143(3)
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Income Tax
Income Tax
Provisions of section 28(va) doesn’t apply in case of termination of call option
Income Tax
Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Income Tax
Income Tax
Payment of gratuity premium to LIC is allowable as business expenditure
Income Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
Addition u/s 68 unjustified as sufficient evidences placed to discharge initial onus
Income Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Long-term capital loss u/s 50B allowed as Form 3CEA filed during assessment proceeding
Income Tax
Income Tax
Addition towards LTCG sustained as no documentary evidence of lower sale consideration furnished
Income Tax
Income Tax
Revision order u/s 263 without satisfying two essential condition is unsustainable
Income Tax
Income Tax
Transfer of goodwill taxable under Capital Gain and not business income
Income Tax
Income Tax
Condonation of inordinate delay of 191 days without justifiable reason not granted
Income Tax
Income Tax
Denial of exemption u/s 11 unjustified as primary activity of trust doesn’t involve profit motive
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Income Tax
Income Tax
TDS on interest to members on deposits by co-operative society not deductible
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.
