#section 143(3)
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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
Income Tax
Income Tax
Deduction u/s 10B available against interest on bank deposits, receipts of subsidy and insurance claim
Income Tax
Income Tax
Borrowing funds at higher rate & lending to director shows diversion of funds for non-business purpose
Income Tax
Income Tax
Addition unsustainable as identity and creditworthiness of investor company duly proved
Income Tax
Income Tax
Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
Income Tax
Income Tax
Proceedings u/s 263 unsustainable as enquiry already carried out by AO
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.
