#section 143(3)
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Income Tax
Income Tax
840-Day Appeal Delay Not Condoned; Blaming CA Not Sufficient Cause: ITAT Bangalore
Income Tax
Income Tax
Sec 270A Penalty: Immunity U/s 270AA Cannot Be Denied Without Hearing – ITAT Bangalore
Income Tax
Income Tax
Sec 68 Addition on Opening Loans Deleted; Interest & Salary Allowed – ITAT Bangalore
Income Tax
Income Tax
Depreciation disallowed as creation of goodwill in intra-group merger was colourable transaction
Income Tax
Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Income Tax
Income Tax
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Income Tax
Income Tax
Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
Income Tax
Income Tax
Delhi HC Quashes Look Out Circular Due to No Pending Income Tax Proceedings
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Subscription Fee for Database Access Not Royalty as No Copyright Rights Were Transferred: ITAT Delhi
Income Tax
Income Tax
Lookout Circular Set Aside Because Income Tax Proceedings Had Concluded and No Demand Was Pending
Income Tax
Income Tax
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
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.
