#section 143(3)
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Statutory Deposit Interest Eligible for Section 80P Deduction: ITAT Bangalore

“Misreporting” Is Not Enough: AO Must Tell the Assessee What Was Misreported

High Share Premium Alone Cannot Justify Section 68 Addition When Investor Credentials Proved: Bombay HC

Bombay HC Grants Fresh Section 264 Hearing Subject to ₹1 Lakh Costs on ₹4.24 Crore Addition

Business Funds Deposited in Banks Qualified for Section 80P Deduction: ITAT Bangalore

Rule 8D Cannot Apply Without AO Recording Dissatisfaction: ITAT Bangalore

No Commercial Sales Could Not Justify Blanket Capitalisation of Division Expenses: ITAT Chennai

Documentary Evidence Justifies Restricting Bogus Purchase Addition to 3%: ITAT Mumbai

Investigation Wing Report Alone Cannot Sustain Section 68 Loan Addition: ITAT Mumbai

Power Agent’s Same-Day Transfers Defeated ₹1.25 Crore Section 69A Addition: ITAT Chennai

ITAT Must Decide Delay Condonation Without HC Observations Influencing It: SC

Section 148 Reopening Quashed for No Failure to Disclose Material Facts: Delhi HC

Accepted TNMM Margin Bars Separate Benchmarking of IT Support Cost: ITAT Chennai

Returned Income Above Rs. 20 Lakh Puts Case Beyond ITO Jurisdiction: ITAT Mumbai
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.
