#section 143(3)
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Income Tax
Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Income Tax
Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
Income Tax
Income Tax
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Income Tax
Income Tax
Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune
Income Tax
Income Tax
ITAT Mumbai rejects 8% estimation for non-audit u/s 44AB; adopts 2.5% profit based on assessee’s offer
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
Revision u/s. 263 not sustained as possible alternative view taken by AO
Income Tax
Income Tax
Section 263 Revision Quashed as AO Order Not Erroneous or Prejudicial: ITAT Pune
Income Tax
Income Tax
Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Income Tax
Income Tax
Flat Received on Tenancy Surrender Not Taxable U/s. 56(2)(x) & Section 54F Exemption allowed
Income Tax
Income Tax
Loose Sheets Found in Employee’s Two-Wheeler Not Valid Basis for Unaccounted Sales Addition
Income Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
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.
