#section 143(3)
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Abandoned Wind Project Expenses Revenue in Nature Due to No Enduring Asset: ITAT Ahmedabad

Only Profit Margin on Unrecorded Sales Taxable Under Section 69A: ITAT Nagpur

Section 68 Addition Removed as Investor Company Proved Identity & Creditworthiness

ITAT Sends Back Case After TPO Ignored Rectification Claim in Segmental Financials

Retraction of Survey Statement Rejected as Afterthought: ITAT Delhi Confirms Stock Addition

ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period

Transfer Pricing: ITAT Delhi Restricts Corporate Guarantee Fee to 0.30%

Suspicion, Technicalities & Guesswork Cannot Replace Evidence: Delhi ITAT

Exempt income expenses must be strictly excluded from book profits to compute MAT

Sale of 25 Plots Not Business Income Due to Long-Term Investment Intent: ITAT Bangalore

Section 54 Exemption Cannot Be Denied Due to Joint Ownership With Spouse: ITAT Chandigarh

ITAT Deletes Penalty Since Section 68 Addition Was Mostly Deleted: ITAT Delhi

ITAT Quashes Assessment for Failure to Follow Section 148 Procedure on Third-Party Seized Documents

Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi
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.
