#section 143(3)
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Income Tax
Income Tax
Huawei India is permanent establishment of Huawei China in India
Income Tax
Income Tax
Notice issued without stating basis for assumption of jurisdiction u/s 147 and 148 is unsustainable
Income Tax
Income Tax
Expenditure incurred for electricity load extension charges are revenue in nature
Income Tax
Income Tax
If last working day is holiday then authority can undertake compliance on next working day
Income Tax
Income Tax
Clinical trial expenditure incurred solely for business purpose is allowable
Income Tax
Income Tax
Order set aside as was based on lone basis that case is not covered under instruction no. 1914 dated 02.12.1993
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
Income Tax
Income Tax
Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted
Income Tax
Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
Income Tax
Income Tax
Penalty u/s. 271(1)(b) not leviable as non-compliance was due to bonafide reasons
Income Tax
Income Tax
Indexation from date of acquisition by previous owner available in case of transfer of asset under will
Income Tax
Income Tax
Exemption u/s 54F are beneficial provisions and hence are to be construed liberally
Income Tax
Income Tax
Waiver of loan not taxable u/s. 28(i) as it is not a business income
Income Tax
Income Tax
Provisions of section 54F are beneficial provisions and are to be considered liberally
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.
