#section 143(3)
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Income Tax
Income Tax
Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS
Income Tax
Income Tax
Transfer pricing adjustment @0.6% as arm’s length rate for corporate guarantee fee directed
Income Tax
Income Tax
Interest subsidy under technology upgradation fund scheme is capital receipt
Income Tax
Income Tax
Assessment framed in different status is liable to be cancelled
Income Tax
Income Tax
Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
Income Tax
Income Tax
Income cannot be held to be suppressed merely because service tax return was mistakenly filed
Income Tax
Income Tax
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unsustainable as cash sales already reflected in P&L
Income Tax
Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
Income Tax
Income Tax
Post existence of PE, expense incurred by PE can be set off against connected income
Income Tax
Income Tax
Once books of accounts are rejected profit has to be estimated
Income Tax
Income Tax
Foreign travel expenditure incurred for obtaining donations is allowable
Income Tax
Income Tax
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
Income Tax
Income Tax
Addition u/s 68 merely based on suspicion without cogent evidence 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.
