#section 143(3)
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Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Income Tax
Income Tax
Issue considered in order is open for revision if order is erroneous and prejudicial to interest of justice
Income Tax
Income Tax
Deduction u/s 80HHE is allowed against gross total income
Income Tax
Income Tax
Assessment framed on the basis of mere ‘base note’ is unsustainable
Income Tax
Income Tax
Netting of income u/s 57 allowed as there is direct nexus between interest received and paid
Income Tax
Income Tax
Interest from loan against mortgage of properties cannot be treated as rental income
Income Tax
Income Tax
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order passed by AO doesn’t satisfy twin conditions
Income Tax
Income Tax
Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
Income Tax
Income Tax
Penalty u/s 271(1)(c) up to 100% of tax evaded justified in case of excess stock found during survey
Income Tax
Income Tax
Section 143(3) order invalid if Passed without Issuing Section 143(2) notice
Income Tax
Income Tax
Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
Income Tax
Income Tax
Addition based on reasons beyond limited scrutiny is unsustainable
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.
