#section 143(3)
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Income Tax
Income Tax
FTS Not Taxable Under Article 22 as India-Thailand DTAA Treats It as Business Income: ITAT Delhi
Income Tax
Income Tax
No Section 68 Addition for Demonetization Cash Deposits Supported by Recorded Sales: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
No Interest Disallowance When Own Funds Exceed Investments: ITAT Grants Major U/s 14A Relief
Income Tax
Income Tax
Suspicion Is Not Evidence: ITAT Deletes Rs. 3.68 Crore ‘On-Money’ Addition Based on Flat Allotment Letters
Income Tax
Income Tax
Loose Papers Alone Cannot Justify Income Tax Reopening Without Corroborative Evidence: Gujarat HC
Income Tax
Income Tax
TDS Under Section 194J Alone Cannot Determine Nature of Income for presumptive taxation
Income Tax
Income Tax
Accepted Contract Receipts, Accepted Purchases: ITAT Deletes Entire Bogus Purchase Addition
Income Tax
Income Tax
Draft Order or Final Order in Disguise? ITAT Quashes Assessment for Violating Section 144C
Income Tax
Income Tax
Share Premium Can’t Be Taxed U/s 68 Merely Because AO Finds It Excessive: Mumbai ITAT
Income Tax
Income Tax
Income Tax Refund Interest payable up to actual date of refund issuance: ITAT Delhi
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to CCD Conversion Without Fresh Consideration: ITAT Delhi
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
Income Tax
Income Tax
AO cannot introduce a new addition while giving effect to appellate order: ITAT Chennai
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.
