#section 143(3)
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Income Tax
Income Tax
When fresh assessment is barred no further demand for recovery is possible
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Deeming provision of section 69-69D unjustified as nature and scope of unrecorded transactions explained
Income Tax
Income Tax
Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
Income Tax
Income Tax
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Income Tax
Income Tax
Taxation of Salary for Work in Foreign Jurisdiction Under India-China DTAA
Income Tax
Income Tax
Taxing Agricultural Income Under Section 153C: Role of Incriminating Material
Income Tax
Income Tax
ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons
Income Tax
Income Tax
Section 263 Revision Sustained as AO not examined Seized Documents
Income Tax
Income Tax
Loss due to embezzlement by employees allowable as deduction u/s 28
Income Tax
Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax
Income Tax
Reopening of assessment without any fresh tangible material unsustainable
Income Tax
Income Tax
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Income Tax
Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
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.
