#section 143(3)
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AO cannot introduce a new addition while giving effect to appellate order: ITAT Chennai

Notional Market Rent Cannot Override Actual Rent Without Evidence of Suppression: ITAT Mumbai

ITAT Deletes Investment Addition as Bank Records Proved Source of Funds Despite Non-Production of Mother

ITAT Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause

Bogus Purchase Addition Can’t Be 100% When Sales Are Accepted: ITAT Mumbai

Section 50 Is Only a Computation Fiction: Long-Term Capital Loss Can Be Set Off Against Deemed STCG

Sale Deed Not Final Word: ITAT Accepts Higher Actual Purchase Cost and Restores Full Indexation Benefit

ITAT deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material

No Addition for ‘Bogus Purchases’ When Exports, Stock Records & Quantitative Tally Match

ITAT Kolkata Allows Additional Refund Interest Due to Delay in Giving Appeal Effect

ITAT Delhi Deletes SLS Disallowance as APA Covered Intra-Group Services

Single Order for Reassessment and ITAT Directions not sustainable: ITAT Mumbai

Mechanical Additions Running Into Crores Cannot Survive Without Proper Verification: ITAT Mumbai

ITAT Delhi Remands Transfer Pricing Case Due to Alleged Double Addition of TP Adjustments
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.
