#section 143(3)
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Income Tax
Income Tax
Reopening after 4 years invalid if AO fails to Establish Assessee’s Failure to Disclose Material Facts
Income Tax
Income Tax
Section 11 Deduction can’t be Denied for non-filing of Form 10B with ITR
Income Tax
Income Tax
Initiation of Re-assessment u/s 147 Requires new Tangible Material: ITAT
Income Tax
Income Tax
ITAT allows Section 54 Deduction Not Claimed in Original or Revised Return
Income Tax
Income Tax
Granting one day time to furnish reply against notice issued unjustified
Income Tax
Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Income Tax
Income Tax
Assessment cannot be deemed as erroneous merely for difference between guideline value & sale consideration
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified if no proper inquiry by AO
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
Income Tax
Income Tax
Section 68 inpplicable to Unsecured Loan Repaid by Cheque in next Year
Income Tax
Income Tax
Cost reimbursement for support services taxable as Fees for Technical Services
Income Tax
Income Tax
Commission by Jetair Pvt. Ltd. to Jet Airways (India): TP Provisiosns not apply
Income Tax
Income Tax
Depreciation eligible on Solar Power Plant as electricity utilized for factory operations
Income Tax
Income Tax
Reassessment after four years unsustainable as failure of assessee to disclose full material facts not proved
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.
