#section 143(3)
Log in to FollowLatest section 143(3) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Order framed in name of non-existing entity is liable to be quashed
Income Tax
Income Tax
Addition towards unexplained jewellery unsustainable as ownership belongs to various people
Income Tax
Income Tax
PCIT order passed without verification of factual material is unsustainable
Income Tax
Income Tax
Receipts from operation of ships in international traffic is exempt in terms of India-Singapore DTAA
Income Tax
Income Tax
Delay of 902 days condoned by considering complexity of Income Tax Laws: ITAT
Income Tax
Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Income Tax
Income Tax
Determination of ALP of intra group services as NIL not sustained as reasonable documents maintained
Income Tax
Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Income Tax
Income Tax
Rate at which loan taken by Appellant cannot be taken as internal CUP to benchmark loan given to AE
Income Tax
Income Tax
Arriving at Arm’s Length Price as NIL without giving contrary finding is unsustainable
Income Tax
Income Tax
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Income Tax
Income Tax
Software expense incurred for use of license not giving enduring benefit is revenue expenditure
Income Tax
Income Tax
AO not empowered to withdraw or modify or substitute order passed u/s 143(3) with another order
Income Tax
Income Tax
Disallowance sustained as employees’ share to PF/ESI not paid within stipulated due date
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.
