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#section 143(3)

Every article filed under the “section 143(3)” tag — analysis, news and updates.

6,168 articles
Income TaxSection 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata
Income Tax

Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata

CA Sandeep Kanoi1 month ago
Income TaxSection 37(1) Commission Disallowance Deleted Despite Unserved Section 133(6) Notices: ITAT Kolkata
Income Tax

Section 37(1) Commission Disallowance Deleted Despite Unserved Section 133(6) Notices: ITAT Kolkata

CA Sandeep Kanoi1 month ago
Income TaxSection 68 Deletion Set Aside for Lack of Speaking Findings on Genuineness: ITAT Mumbai
Income Tax

Section 68 Deletion Set Aside for Lack of Speaking Findings on Genuineness: ITAT Mumbai

CA Sandeep Kanoi1 month ago
Income TaxSection 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
Income Tax

Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi

CA Sandeep Kanoi1 month ago
Income TaxSection 69C Addition Deleted as Source of Purchase Payments Was Explained: ITAT Mumbai
Income Tax

Section 69C Addition Deleted as Source of Purchase Payments Was Explained: ITAT Mumbai

CA Sandeep Kanoi1 month ago
Income TaxManagement Support Fees Not FTS Without ‘Make Available’ Under Article 12(4): ITAT Mumbai
Income Tax

Management Support Fees Not FTS Without ‘Make Available’ Under Article 12(4): ITAT Mumbai

CA Sandeep Kanoi1 month ago
Income TaxSection 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi
Income Tax

Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi

CA Sandeep Kanoi1 month ago
Income TaxCSR Donations Eligible for Section 80G Deduction Despite Section 37(1) Disallowance: Delhi ITAT
Income Tax

CSR Donations Eligible for Section 80G Deduction Despite Section 37(1) Disallowance: Delhi ITAT

CA Sandeep Kanoi1 month ago
Income TaxPermissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore
Income Tax

Permissive Entry Under JDA Is Not Transfer Under Section 2(47)(v): ITAT Bangalore

CA Sandeep Kanoi1 month ago
Income TaxGoodwill Arising on Slump Sale Eligible for Depreciation: ITAT Bangalore
Income Tax

Goodwill Arising on Slump Sale Eligible for Depreciation: ITAT Bangalore

CA Sandeep Kanoi1 month ago
Income TaxSection 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT
Income Tax

Section 68 Addition on Loans From Wife and Company Deleted: Delhi ITAT

CA Vijayakumar Shetty1 month ago
Income TaxMumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
Income Tax

Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts

CA Vijayakumar Shetty2 months ago
Income TaxMumbai ITAT Deletes Section 69A Addition for Recorded Jewellery Sales During Demonetisation
Income Tax

Mumbai ITAT Deletes Section 69A Addition for Recorded Jewellery Sales During Demonetisation

CA Vijayakumar Shetty2 months ago
Income TaxREIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT
Income Tax

REIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT

CA Vijayakumar Shetty2 months ago