#section 143(3)
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Income Tax
Income Tax
80P Deduction Allowed on Bank Interest – Bang ITAT Follows Karnataka HC, Distinguishes Totgars
Income Tax
Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
Income Tax
Income Tax
Delay of 3 Days in Appeal Filing Must Be Condoned to Advance Substantial Justice: ITAT Nagpur
Income Tax
Income Tax
Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted Due to Consistency with Earlier Year Ruling: ITAT Dehradun
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
Income Tax
Income Tax
Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty
Income Tax
Income Tax
Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur
Income Tax
Income Tax
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
Income Tax
Income Tax
ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid
Income Tax
Income Tax
No Double Taxation of Benami Property – Protective Addition Deleted by 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.
