#section 143(3)
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Income Tax
Income Tax
Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
Income Tax
Income Tax
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Income Tax
Income Tax
Addition in bogus purchase transaction reduced on pro-rata basis
Income Tax
Income Tax
Amount not taxable under ‘capital gain’ as there is no transfer of right, title or interest in property
Income Tax
Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax
Income Tax
Non-Written Back Amounts: Section 41(1) Inapplicable, Clarifies ITAT
Income Tax
Income Tax
Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
Income Tax
Income Tax
Revision u/s 263 unsustainable as plausible approach adopted by AO cannot be labeled as erroneous
Income Tax
Income Tax
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
Income Tax
Income Tax
AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C
Income Tax
Income Tax
Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable
Income Tax
Income Tax
Order passed without considering documents and examining residential status needs to be restore back
Income Tax
Income Tax
Addition u/s 68 towards unexplained sales unsustainable as not proved as bogus
Income Tax
Income Tax
Revision order passed without adequate opportunity to file relevant material is unsustainable
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.
