#section 143(3)
Log in to FollowEvery article filed under the “section 143(3)” tag — analysis, news and updates.
6,168 articlesIncome Tax
Income Tax
ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP
Income Tax
Income Tax
ITAT Quashes Section 270A Penalty as POEM-Based Tax Position Was Debatable
Income Tax
Income Tax
Sales Tax Subsidy Linked to Capital Investment is Capital Receipt: ITAT Mumbai
Income Tax
Income Tax
Section 263 Revision Invalid as AO Had Already Examined Key Issues: ITAT Visakhapatnam
Income Tax
Income Tax
Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis
Income Tax
Income Tax
Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough
Income Tax
Income Tax
Pune ITAT Deletes ₹50 Lakh Penalty U/s 271D; Third-Party Statement Alone Cannot Prove Cash Loan
Income Tax
Income Tax
Pune ITAT Quashes Section 263 Revision; Detailed AO Enquiry Bars Revision on Mere Change of Opinion
Income Tax
Income Tax
Section 263 Revision Quashed as AO Had Examined Section 80G Claim on CSR Expenses
Income Tax
Income Tax
ESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai
Income Tax
Income Tax
Foreign Exchange Gain Is Operating Income as It Arises from Export of Services
Income Tax
Income Tax
Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders
Income Tax
Income Tax
No denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance
Income Tax
Income Tax
