#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
Addition towards bogus purchases unsustainable if bogus purchases shows higher gross profit than regular
Income Tax
Income Tax
Joint ownership cannot stand in way of claiming exemption u/s 54F
Income Tax
Income Tax
Receipt of fabrication charges from Associate Enterprise outside the purview of FTS
Income Tax
Income Tax
Deduction u/s 80P eligible towards grants from West Bengal State Government to cooperative societies
Income Tax
Income Tax
Income not taxable in India merely because overseas employer paid salary into NRE account in India
Income Tax
Income Tax
Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction
Income Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Income Tax
Income Tax
No Section 271(1)(b) Penalty if Assessment completes U/s. 143(3)
Income Tax
Income Tax
Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
Income Tax
Income Tax
Addition restricted to 25% in case of bogus purchase
Income Tax
Income Tax
Reopening of assessment without any new tangible material is untenable in law
Income Tax
Income Tax
Scrutiny assessment bad in law if Section 143(2) notice was Time-Barred
Income Tax
Income Tax
TPO adjustment towards technical know-how fees after accepting entity level margins is unsustainable
Income Tax
Income Tax
Addition merely based on statement u/s 132(4) without collaborative 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.
