#section 143(3)
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Income Tax
Income Tax
Business profit not taxable in India in absence of any permanent establishment
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Re-computation of capital gains by lower value of consideration for sale of equity shares allowed
Income Tax
Income Tax
Third party cost incurred is CUP for reimbursement of expenses to AE
Income Tax
Income Tax
Addition u/s 68 beyond jurisdiction if amount already declared as turnover
Income Tax
Income Tax
Delayed payment of employee’s contribution to PF & ESI adjustable u/s 143(1)
Income Tax
Income Tax
Enhancement of amount without issuance of notice by CIT(A) unjustified
Income Tax
Income Tax
Notional rent should be computed on the basis of municipal rateable value
Income Tax
Income Tax
Deduction u/s 10AA claimed in revised return cannot be disallowed
Income Tax
Income Tax
Depreciation on goodwill cannot be rejected merely because performance didn’t match projection
Income Tax
Income Tax
Address to deliver Income Tax notice in case of person in judicial custody
Income Tax
Income Tax
Prior period expenditure can be claimed in the year in which liability crystallises
Income Tax
Income Tax
Reopening based on assessment record without tangible material is unsustainable
Income Tax
Income Tax
Compensation paid by builder during redevelopment of flats is capital receipt
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.
