#section 143(3)
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Income Tax
Income Tax
CBDT Instruction 1916 Applies to Taxation Too – ITAT Deletes Jewellery Addition Within Prescribed Limits
Income Tax
Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax
Income Tax
Agricultural Land Outside Municipal Limits Not a Capital Asset; Section 153C Proceedings Invalid Without Incriminating Material
Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67; Requirement Held Directory
Income Tax
Income Tax
Accepted Cash Balance Can’t Be Rejected: ITAT Deletes ₹16.55L Addition u/s 69A
Income Tax
Income Tax
ITAT Upholds ₹5.97 Cr Addition Due to Non-Disclosure of TDS-Linked Contract Receipts
Income Tax
Income Tax
₹32 Cr Addition Fails: Section 153C Action Quashed in Sunetra Ajit Pawar Case
Income Tax
Income Tax
ITAT Hyderabad: 100% Disallowance of Promotion Expenses Unjustified; 50% Adhoc Disallowance Sustained
Income Tax
Income Tax
Seized Cash Explained from Past Records: ITAT Grants Major Relief, Sustains Only Unproved Portion
Income Tax
Income Tax
Bombay HC Quashes TP Assessment for Missing 30-Day DRP Deadline
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
Income Tax
Income Tax
No Incriminating Material, No Addition: Bombay HC Dismisses Revenue Appeals in Search Cases
Income Tax
Income Tax
Final Tax Order Set Aside Due to Failure to Issue Draft Assessment in International Transaction Case
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.
