#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
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Income Tax
Income Tax
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Income Tax
Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Income Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Income Tax
Income Tax
Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted
Income Tax
Income Tax
ITAT Bangalore: Power Generation Incentive Eligible for 80-IA Deduction-Direct Nexus with Business Established
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
Rental Income Not Business Income Due to Presence of Multiple Business Activities: ITAT Delhi
Income Tax
Income Tax
Stamp Duty Value Cannot Be Adopted Without DVO Reference When Objected by Assessee
Income Tax
Income Tax
Buyback Not Taxable as Property Acquisition Due to Share Extinguishment: Delhi HC
Income Tax
Income Tax
Advertisement & Promotion Expenses Allowed as Revenue Due to Non-Project Nature
Income Tax
Income Tax
