#section 143(3)
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Income Tax
Income Tax
DCF Valuation Cannot Be Rejected Using Hindsight – ITAT Deletes ₹36.54 Crore Section 56(2)(viib) Addition
Income Tax
Income Tax
Section 68 Addition Crashes – ITAT Mumbai Says Suspicion & Investigation Wing Reports Cannot Replace Evidence
Income Tax
Income Tax
Agricultural Land Also Covered by Section 56(2)(x) – ITAT Upholds Addition Based on DVO Valuation
Income Tax
Income Tax
ITAT Deletes Bogus Purchase Addition as No Evidence Linked Assessee to Alleged Accommodation Entries
Income Tax
Income Tax
ITAT Deletes Demonetization Cash Deposit Addition as Sales Were Recorded in Books
Income Tax
Income Tax
ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income
Income Tax
Income Tax
Delhi HC Rejects Reassessment as AO Repeated Additions Already Set Aside by CIT(A)
Income Tax
Income Tax
Calcutta HC Quashes Reassessment Due to Mere Suspicion Without Independent Inquiry
Income Tax
Income Tax
Section 69A Addition Upheld Because Assessee Failed to Explain Source of ₹7.5 Cr Cash: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income
Income Tax
Income Tax
ITAT Delhi Deletes Capital Addition as No Liability Cessation Was Proved
Income Tax
Income Tax
Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi
Income Tax
Income Tax
Assessment Quashed as Returned Income Exceeded Monetary Limits of ITO Jurisdiction
Income Tax
Income Tax
ITAT rejected TPO’s recharacterisation of Boeing India as Full-Risk entity in technical services arrangement
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.
