#section 143(3)
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Income Tax
Income Tax
Third party statement recorded u/s 132(4) not an incriminating document for addition u/s 153A
Income Tax
Income Tax
Notional interest not taxable as bank statement doesn’t show credit of any interest
Income Tax
Income Tax
Manual final assessment order without containing DIN is unsustainable in law
Income Tax
Income Tax
Disallowance u/s 36(1)(iii) unjustified as investments made out of interest free funds
Income Tax
Income Tax
Reassessment proceedings unsustainable as full and true material facts provided
Income Tax
Income Tax
Higher interest rate on unsecured loan taken for commercial expediency is admissible
Income Tax
Income Tax
Assessment order passed u/s 143(3) beyond time limit prescribed u/s 153 is time barred
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
Reopening of assessment based on mere change of opinion is unsustainable
Income Tax
Income Tax
Article 265 of the Constitution mandates refund of excess Income tax paid
Income Tax
Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as error pointed out by AO was corrected before passing of order
Income Tax
Income Tax
Indexed cost of development not allowed on failure to substantiate the claim
Income Tax
Income Tax
Section 40A(3) not applies to cash payments deposited in bank account of payee
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.
