#section 143(3)
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Income Tax
Income Tax
FMV determined by registered valuer after considering relevant factors cannot be ignored
Income Tax
Income Tax
Addition based on some dummy name without incriminating material is unjustified
Income Tax
Income Tax
No transfer of assets in case of shifting of plant & machinery from fixed to current assets
Income Tax
Income Tax
Additional income once accepted cannot be later rectified and taxed as per section 115BBE
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified
Income Tax
Income Tax
Gift from HUF not to be added to income of Karta of such HUF
Income Tax
Income Tax
Business promotion expenditure incurred during the course of business is allowable expenditure
Income Tax
Income Tax
Assessee being a local authority is not chargeable to Income tax
Income Tax
Income Tax
Order passed against a non-existing company is liable to be quashed
Income Tax
Income Tax
Addition sustained as onus not discharged by the assessee
Income Tax
Income Tax
Taxing under capital gain can be burdened only when cost of acquisition is established
Income Tax
Income Tax
Trade payable duly explained hence addition u/s 68 unjustified
Income Tax
Income Tax
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Income Tax
Income Tax
Initiation of reassessment in the name of non-existent amalgamated company is without jurisdiction
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.
