#section 143(3)
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Income Tax
Income Tax
Search-Based Addition Cannot Be Made Through Reassessment; ITAT Quashes Entire Assessment
Income Tax
Income Tax
Bangalore ITAT Condones 367-Day Delay and Rejects Challenge to NFAC Jurisdiction in Reassessment Case
Income Tax
Income Tax
ITAT Condones Appeal Delay as Income Tax Portal Glitches Constituted Sufficient Cause
Income Tax
Income Tax
PCIT’s 263 Order Quashed: Goodwill Depreciation Allowed in Slump Sale Acquisition
Income Tax
Income Tax
Canara Bank Wins on Multiple Tax Issues; Bangalore ITAT Dismisses Revenue’s 18 Grounds of Appeal
Income Tax
Income Tax
No Section 69C addition Merely Due to Absence of Farmers’ PAN Details
Income Tax
Income Tax
Reassessment Invalid as AO Made No Addition on Recorded Reasons for Reopening: ITAT Delhi
Income Tax
Income Tax
ITAT Allows Set-Off of Amalgamated Company’s Losses as Section 72A Conditions Were Fulfilled
Income Tax
Income Tax
Bangalore ITAT Deletes ₹1.13 Crore Cash Deposit Addition; Mere Suspicion Cannot Override Accepted Books
Income Tax
Income Tax
No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax
Income Tax
Entire Unaccounted Sales Cannot Be Taxed as Only Profit Element Is Assessable: ITAT Delhi
Income Tax
Income Tax
No addition of capital gain on land as lack of agricultural Income did not alter agricultural character of land
Income Tax
Income Tax
ITAT Deletes Section 14A Disallowance as Subsidiary Investment Yielded No Exempt Income
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Justify Tax Additions Without Supporting Evidence: ITAT Ahmedabad
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.
