#section 143(3)
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Income Tax
Income Tax
Section 10AA of Income Tax Act not prescribed any time limit for export realization
Income Tax
Income Tax
Initiation of penalty proceedings u/s 271(1)(c) without statutory notice is not acceptable
Income Tax
Income Tax
Sufficient time to comply with section 143(2) notice & valid notice u/s 142(1)(ii) is mandatory
Income Tax
Income Tax
Order passed after due application of mind not treatable as erroneous & prejudicial to interest of revenue
Income Tax
Income Tax
Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law
Company Law
Company Law
Internal Finance Control Under Companies Act 2013 From 01/04/2023 Onwards
Income Tax
Income Tax
Royalty payment and R&D on royalty both allowable as revenue expenditure
Income Tax
Income Tax
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Income Tax
Income Tax
Partnership firm can be formed by partners represented by their respective firms
Income Tax
Income Tax
Revision by PCIT was justified as there was no lack of investigation by AO
Income Tax
Income Tax
Sale of copyrighted article cannot be treated as royalty under Article 12(3) of India-USA DTAA
Income Tax
Income Tax
Provision of SAP and IT support service not covered within FTS is not taxable in India
Income Tax
Income Tax
Remuneration received for providing legal service not amount to ‘fees for technical services’
Income Tax
Income Tax
Order passed without granting time to petitioner despite specific request is quashed
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.
