#section 143(3)
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Mumbai ITAT Deletes ₹23.98 Crore Section 68 Addition: Proved Share Capital Cannot Be Taxed as Unexplained Cash Credit

Interest Disallowance Deleted as Own Funds Exceeded Advances: ITAT Pune

Bombay HC Quashes Reassessment as Broken Period Interest Deduction Was Already Settled by SC

Interest on Bank Deposits Eligible for Section 80P: ITAT Pune

Petrol Pump Cash Turnover During Demonetisation Cannot Be Ignored: ITAT Dehradun

Communication Gaps in Virtual Hearings: ITAT Condoned 2580-Day Delay

Mumbai ITAT Quashes Section 263 Revision: AO’s 25% Bogus Purchase Addition Held to Be a Possible View

ITAT Deletes ₹3.85 Cr Addition Made on a Dissolved Partnership Firm

No Reopening for Fishing & Roving Enquiries: ITAT Invalidates Section 147 Proceedings

DTVSV Settlement Does Not Render Reassessment Order Non Est for Section 154 Limitation

Section 271(1)(c) Penalty Deleted for Cash Deposits Linked to Earlier Withdrawals

ITAT Pune Directs Exclusion of Mutual Funds & Tax-Free Bonds While Computing Rule 8D Disallowance

Chennai ITAT Quashes Section 263 Revision on Excess Stock Taxation

ITAT Agra Quashes EPF/ESI Disallowance as Section 143(1) Adjustment not allowed for Debatable Issues
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.
