#section 143(3)
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Income Tax
Income Tax
Deduction u/s 37(1) not allowable on interest paid on late payment of TDS
Income Tax
Income Tax
Contribution received from commodity exchange exempt i/s. 10(23EC) of Income Tax Act
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
Order passed based on submissions made before CIT(A) without conducting enquiry unsustainable
Income Tax
Income Tax
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Income Tax
Income Tax
Non-passing of draft assessment order u/s 144C(1) renders final assessment Jurisdictionless
Income Tax
Income Tax
Disallowance u/s 14A without scrutinizing books of accounts is unwarranted
Income Tax
Income Tax
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
Income Tax
Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Income Tax
Income Tax
Expense incurred for earning income chargeable under income from other source allowable as deduction u/s 57(iii)
Income Tax
Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
ITAT deletes ALP adjustment as it falls within tolerance band of +/- 5%
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
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.
