#section 143(3)
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Income Tax
Income Tax
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
Income Tax
Income Tax
Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
Income Tax
Income Tax
AO cannot tax Income as FTS without interpreting relevant Article of DTAA
Income Tax
Income Tax
Exemption u/s. 54 unjustified as benefit claimed on different document and later transaction completed differently
Income Tax
Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Income Tax
Income Tax
Transfer of reserve created out of tax paid profit is not mistake rectifiable under section 154
Income Tax
Income Tax
Issuance of notice to demerged company is invalid
Income Tax
Income Tax
Period in deduction section 54EC of Income Tax Act has to be regarded as six British Calendar months
Income Tax
Income Tax
Reopening of assessment without tangible material is invalid
Income Tax
Income Tax
No U/s. 153A Assessment Without Incriminating Material: Patna High Court
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
Execution of agreement when possession of asset is handed over is transfer as per Section 2(47)
Income Tax
Income Tax
Substantial addition to be made in hands of beneficiaries and not to company providing accommodation entries
Income Tax
Income Tax
Once penalty order is set aside, the criminal case cannot survive
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.
