#section 143(3)
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Income Tax
Income Tax
Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds Section 263 Revision as AO Verified Expenses Only on Random Basis
Income Tax
Income Tax
Cash Withdrawn Earlier Cannot Become ‘Unexplained Cash’ on Re-Deposit: ITAT Bangalore
Income Tax
Income Tax
ITAT Rejects Bogus Purchase Allegation as AO Failed to Prove Discrepancies in Books
Income Tax
Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax
Income Tax
ITAT Allows Section 54 Deduction as Delay in Sale Deed Registration Was Beyond Assessee’s Control
Income Tax
Income Tax
ITAT Deletes ₹9.75 Cr Addition as Cash Deposits Were Explained Through Business Receipts
Income Tax
Income Tax
ITAT Deletes Bogus Purchase Addition as Supplier’s Non-Reply Alone Cannot Prove Transactions Fake
Income Tax
Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
Income Tax
Income Tax
Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore
Income Tax
Income Tax
Section 69A Addition Cannot Be Made Through Section 154 Rectification: ITAT Hyderabad
Income Tax
Income Tax
Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
Income Tax
Income Tax
Capital Gains Cannot Become Business Income Merely Due to Borrowed Funds: ITAT Ahmedabad
Income Tax
Income Tax
Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC
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.
