#section 143(3)
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Income Tax
Income Tax
Rejection of books of accounts justified as transactions recorded not supported by proper documents
Income Tax
Income Tax
TDS credit available to Rinfra as both income and TDS credit is transferred by AEML to Rinfra
Income Tax
Income Tax
Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
Income Tax
Income Tax
Insertion of first and second proviso to section 50C(1) being curative in nature has retrospective effect
Income Tax
Income Tax
Deletion of addition unjustified as nature of entries in cash book not being recorded in day book not considered
Income Tax
Income Tax
Legal and professional expenses relating to business is revenue in nature
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
No penalty u/s 271(1)(c) can be imposed when income is estimated
Income Tax
Income Tax
Section 43A specifies that additional amount paid due to fluctuation is capital expenditure
Income Tax
Income Tax
Gift to persons who work for company is allowable as business expenditure
Income Tax
Income Tax
Sale of sugar to members at concessional rate vis-à-vis appropriation of profit needs reconsideration
Income Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
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.
