#section 143(3)
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Income Tax
Income Tax
Loss on sale of investment not deductible from book profits u/s 115JB
Income Tax
Income Tax
Levy of penalty u/s 271D without any assessment proceedings is invalid
Income Tax
Income Tax
Royalty for technology use should be aggregated with other international transactions in manufacturing segment
Income Tax
Income Tax
Departmental authorities cannot question validity of Tax Residency Certificate
Income Tax
Income Tax
Addition of Offshore Supply Income to PE in India on account of loss Unjustified
Income Tax
Income Tax
Disallowance of expenditure by invoking provisions of section 154 unjustified
Income Tax
Income Tax
AO Must Allow 4 Weeks After Rejecting Objections to Reassessment
Income Tax
Income Tax
Assessment order against a non-existing entity post amalgamation is invalid
Income Tax
Income Tax
No Reassessment for Appealed Issues
Income Tax
Income Tax
Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA
Income Tax
Income Tax
No Section 69 Addition for Cash Payment based on Seized Third-Party Ledger Alone
Income Tax
Income Tax
Business Nexus Required for Allowance of Bad Debts Claim: ITAT
Income Tax
Income Tax
Indexation Benefit for Acquisition Costs Based on Payment Year’s Index: ITAT
Income Tax
Income Tax
Passing of revisionary order u/s 263 without issuance of notice on subject matter is unjustified
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.
