#section 143(3)
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ITAT Quashes ₹85 Crore TP Adjustment as TPO Order Lacked Digital Signature

ITAT Reduces Profit Estimation to 3% as 8% Was Excessive for Electronics Trading Business

No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi

ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

Section 50C Cannot Deny Indexed Cost of Improvement Claim: ITAT Hyderabad

ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP

ITAT Quashes Section 270A Penalty as POEM-Based Tax Position Was Debatable

Sales Tax Subsidy Linked to Capital Investment is Capital Receipt: ITAT Mumbai

Section 263 Revision Invalid as AO Had Already Examined Key Issues: ITAT Visakhapatnam

Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis

Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough

Pune ITAT Deletes ₹50 Lakh Penalty U/s 271D; Third-Party Statement Alone Cannot Prove Cash Loan

Pune ITAT Quashes Section 263 Revision; Detailed AO Enquiry Bars Revision on Mere Change of Opinion

Section 263 Revision Quashed as AO Had Examined Section 80G Claim on CSR Expenses
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.
