#section 143(3)
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Income Tax
Income Tax
Software licence fee reimbursement not taxable as no Permanent Establishment in India
Income Tax
Income Tax
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion unsustainable
Income Tax
Income Tax
Prior period Expenses are beyond the scope of Section 154
Income Tax
Income Tax
Gold Jewellery Within CBDT Circular Limit Not Deemed Unexplained: ITAT
Income Tax
Income Tax
Interest paid on housing loan not allowable as cost of acquisition
Income Tax
Income Tax
Surrendered Income of Doctor is Professional Income unless there is clear contrary Evidence
Income Tax
Income Tax
Rental & Service Income Classification Mustn’t Change on Mere surmises
Income Tax
Income Tax
No disallowance of Transport commission expense solely for cross-verification absence
Income Tax
Income Tax
Duly accounted cash sales during demonetization cannot be treated as unexplained cash credit
Income Tax
Income Tax
Excess stock found at the time of survey is Business Income: ITAT Chennai
Income Tax
Income Tax
Revisionary power u/s 263 rightly invoked as order erroneous and prejudicial to interest of revenue
Income Tax
Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Income Tax
Income Tax
Depreciation on right to build and operate tool road is admissible as intangible asset
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.
