#section 143(3)
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Income Tax
Income Tax
Penalty U/s 271(1)(c) Not Sustainable on Deemed Addition U/s 56(2)(vii)(b) – ITAT Chennai
Income Tax
Income Tax
ITAT Chennai: Ad-hoc Disallowance of Expenses Not Permissible Without Pointing Specific Defects in Books
Income Tax
Income Tax
ITAT Pune: Entire Bank Deposits Cannot Be Taxed – Income to Be Estimated @2% on Deposits in Renukamata Society Account
Income Tax
Income Tax
ITAT Chennai: Milk Trading by Charitable Trust Does Not Automatically Attract Proviso to Sec.2(15) – Matter Remanded
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
When Adjustment u/s 143(1) Is Deleted in Appeal, Assessment Based on Such Adjustment Cannot Survive: ITAT Bangalore
Income Tax
Income Tax
Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
Income Tax
Income Tax
Delay of 513 Days in Filing Departmental Appeal Not Condoned – Appeal Dismissed in Limine: ITAT Bangalore
Income Tax
Income Tax
Penalty for Non-Compliance Cannot Stand When Assessment Is Completed Under Section 143(3)
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.
