#section 143(3)
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Section 263 Revision Quashed as AO Had Examined Service Tax & Depreciation Issues

Unpaid Interest to Scheduled Co-op Bank Disallowable Under Section 43B: ITAT Mumbai

“Minuscule” Stock Difference No Defence: ITAT Upholds Section 69A Addition

ITAT Deletes ₹50 Lakh On-Money Addition; Section 54F Issue Remanded to check Commercial Use

LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68

ITAT Chennai Allows Transit Shortage Payment claim which was Compensatory Not Penal

Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai

Unrealized MTM Loss on Benchmark Linked Debentures Allowed as Deductible Expense

No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation

Bombay HC Stays Section 270A Penalty as Prima Facie Deduction Was Claimed Under Prevailing Law

Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow

Unsecured Loan Addition U/s 68 Deleted; Banking Repayment & Identity Proved, No Need to Prove Source of Source – ITAT Ahmedabad

Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business

Post search abatement of pending assessments under 158BA(2) is not automatic
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.
