#section 143(3)
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Income Tax
Income Tax
Consultancy service involving substantial technical skill cannot be treated as FIS
Income Tax
Income Tax
Services rendered outside India but used in India is taxable in India
Income Tax
Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Income Tax
Income Tax
Order passed in case of non-existing entity is null and void
Income Tax
Income Tax
Other method in rule 10AB is most appropriate method in case of royalty transactions
Income Tax
Income Tax
Dividend received by company having PE in Oman is not taxable in India
Income Tax
Income Tax
Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
Income Tax
Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Income Tax
Income Tax
WDV of assets cannot be adjusted by amount of compensation for defective product
Income Tax
Income Tax
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Income Tax
Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Income Tax
Income Tax
Reopening u/s 148 fails as was based on material which no longer exists as being legally incorrect
Income Tax
Income Tax
Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation
Income Tax
Income Tax
Once assessment order is passed Dispute Resolution Panel not empowered to give direction
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.
