#section 143(3)
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Income Tax
Income Tax
Imposition of penalty u/s 271(1)(c) without specifying the limb is bad-in-law
Income Tax
Income Tax
Section 194H doesn’t apply on sells of pre-paid SIM at discounted price to distributors
Income Tax
Income Tax
Supply of rolling stock not taxable in India as transfer of title took place outside India
Income Tax
Income Tax
TPO order passed after time limit prescribed u/s 92CA is barred by limitation
Income Tax
Income Tax
Re-assessment of income u/s 147 merely based on change of opinion invalid
Income Tax
Income Tax
CIT rightly Invoked Section 263 for Oversight in examining Composite Property Agreement
Income Tax
Income Tax
Incriminating Material found during search of third party: Section 153C vs. 147
Income Tax
Income Tax
Addition without incriminating material not sustainable for assessment unabated on search date
Income Tax
Income Tax
Addition of trading loss on sale of tools and dies unsustainable
Income Tax
Income Tax
ITAT found Disallowance of expenditure by lower authority excessive & unreasonably high
Income Tax
Income Tax
Expense incurred for earning only exempt income is not allowable as deduction
Income Tax
Income Tax
Adoption of lower FMV based on DVO report unjustified as specific feature of property not considered
Income Tax
Income Tax
Invocation of section 263 unjustified as order not prejudicial to revenue
Income Tax
Income Tax
No Tax on Income of company registered in Isle of Man received as principal from its agent in India
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.
