#section 143(3)
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Income Tax
Income Tax
Bogus Purchases Fully Disallowable as Supplier Was Found Non-Existent: ITAT Kolkata
Income Tax
Income Tax
LTCG Exemption Allowed as Documentary Evidence Outweighed Penny Stock Allegations
Income Tax
Income Tax
Advance Write-Off Allowed as Business Loss When Linked to Commercial Purpose: ITAT Delhi
Income Tax
Income Tax
ITAT Restricts Section 69A Addition as Assessee Produced Cash Deposit Evidence
Income Tax
Income Tax
Entire Bogus Purchase Amount Cannot Be Taxed Without Considering Profit Element: Gujarat HC
Income Tax
Income Tax
ITAT Jaipur Deletes Additions as Clandestine Sales Allegation Failed Before CESTAT
Income Tax
Income Tax
ITAT Restricts Bogus Purchase Addition Due to Lack of Independent Enquiry by AO
Income Tax
Income Tax
Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
Income Tax
Income Tax
Section 56 Addition Deleted as DCF Valuation Was Not Rejected: ITAT Delhi
Income Tax
Income Tax
Gujarat High Court Upholds 6% Addition on Bogus Purchases as Only Profit Element Taxable
Income Tax
Income Tax
Fly Ash Sale Receipts Taxable as Accounting Treatment Cannot Override Tax Law: ITAT Chandigarh
Income Tax
Income Tax
No “reason to believe” without new material – Mumbai ITAT quashes reopening based on mere reappraisal of old records
Income Tax
Income Tax
“Common Family Cash Pool” Theory Fails: Mumbai ITAT Upholds Section 271AAA Penalty
Income Tax
Income Tax
Section 80G CSR donation deduction cannot be denied merely for CSR expense disallowance: Mumbai ITAT
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.
