#section 143(3)
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Income Tax
Income Tax
Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
Income Tax
Income Tax
₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
Income Tax
Income Tax
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Income Tax
Income Tax
Bad Debts Allowed on Write-off, 26AS Mismatch Cannot Trigger Addition: ITAT Dismisses Revenue Appeal
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax
Income Tax
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Income Tax
Income Tax
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Income Tax
Income Tax
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Income Tax
Income Tax
Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Survey-Based Additions Partly Deleted – Estimated Profit Unsustainable Interest on Land Allowed as Business Cost
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.
