#section 143(3)
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Income Tax
Income Tax
Amount received as consequence of divorce cannot be held as unexplained cash credit u/s 68
Income Tax
Income Tax
Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved
Income Tax
Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Income Tax
Income Tax
Income generated cannot be held bogus only based on modus operandi
Income Tax
Income Tax
Benefit of deduction of 7.5% of total income available to co-operative banks u/s. 36(1)(viia)
Income Tax
Income Tax
Maharashtra State Board of Technical Education would fall under definition of ‘state’ as per Article 12
Income Tax
Income Tax
Addition of sales reversal entry as unexplained expenditure is unjustified
Income Tax
Income Tax
Penalty u/s 271(1)(c) not sustained as concealment or furnishing inaccurate particulars not proved
Income Tax
Income Tax
Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income
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
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.
