#section 143(3)
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Gujarat HC Upholds 6% Addition on Bogus Purchases Due to Embedded Profit Element

ITAT Deletes Section 69C Addition as System-Generated Import Data Differences Were Not Real Expenditure

ITAT Allows 80-IA Relief on Carbon Credits & Deletes Creditor Write-Back Addition

Wrong ITR Figures Alone Can’t Trigger Section 68 Addition: ITAT Delhi

Section 68 Addition Can’t Survive Merely on ‘Accommodation Entry’ Allegation: ITAT Mumbai

80IA Deduction on ‘Other Sources’ Income Only if Nexus With Industrial Undertaking Proven: ITAT Bangalore

DVO Estimate Alone Not Enough for Unexplained Investment Addition: ITAT Bangalore

Printing & Sale of Books Qualifies as ‘Education’: ITAT Restores Section 11 Exemption

WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition

ITAT Deletes Deemed Dividend Addition as Cash Shortage Related to Proprietary Concern

ITAT Delhi Deletes Notional Interest Addition as No Real Income Had Accrued

ITAT Deletes Software Expense Disallowance for Lack of Evidence of Sham Transactions

No Section 69A Addition for Demonetisation Cash Deposits From Recorded Jewellery Sales: ITAT Ahmedabad

Nagpur ITAT Restores Unexplained Investment Addition for Denied Proper Opportunity
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.
