#section 143(3)
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Income Tax
Income Tax
Addition towards SBN deposits sustained as source not established
Income Tax
Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax
Income Tax
Conditions in rule 37BA should be read in provision of section 199(1) where no double credit is claimed
Income Tax
Income Tax
Re-assessment beyond 4 years without recording satisfaction of CIT is invalid
Income Tax
Income Tax
Addition u/s 68 unwarranted on failed of AO to conduct an independent enquiry
Income Tax
Income Tax
Condonation not granted in absence of cogent and satisfactory explanation
Income Tax
Income Tax
Addition u/s 68 unsustainable as no incriminating material found during search
Income Tax
Income Tax
Amendment in section 155(19) to be considered while dealing with excess sugar cane price above FRP
Income Tax
Income Tax
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
Income Tax
Income Tax
Penalty u/s 271(1)(b) not imposable as reasonable cause shown
Income Tax
Income Tax
Rectification application dismissed in absence of substantial or collateral proceedings pending before AO
Income Tax
Income Tax
Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154
Income Tax
Income Tax
Addition of difference of turnover in audit report and ITR sustained as no proper justification offered
Income Tax
Income Tax
Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
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.
