#section 143(3)
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Income Tax
Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
Income Tax
Income Tax
Cash Deposit during Demonetization from Undisputed Source: ITAT Deletes Addition
Income Tax
Income Tax
ITAT Grants Section 80IA Deduction for Port Charges, Favors Liberal Interpretation
Income Tax
Income Tax
Addition u/s 69C based on dumb document is unsustainable
Income Tax
Income Tax
Date of handing over of possession of new property relevant for deduction u/s. 54
Income Tax
Income Tax
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Income Tax
Income Tax
Separation of garnet sand from beach sand is manufacturing process; ITAT allows section 32AC deduction
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax
Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Income Tax
Income Tax
Interest on Delayed TDS Payment not allowable as Business Expenditure
Income Tax
Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Income Tax
Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Income Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
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.
