#section 143(3)
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Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
Income Tax
Income Tax
Revisionary jurisdiction unsustainable as Pr.CIT finding is based on incorrect appreciation of facts
Income Tax
Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax
Income Tax
Provision for Warranty Expenses allowed as business expense u/s 37
Income Tax
Income Tax
Non-satisfaction of twin conditions doesn’t sustain revisionary jurisdiction u/s 263
Income Tax
Income Tax
Re-assessment notice time barred as conditions prescribed under 1st proviso to section 147 not complied
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
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.
