#section 143(3)
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Income Tax
Income Tax
ITAT Deletes ₹50 Lakh On-Money Addition; Section 54F Issue Remanded to check Commercial Use
Income Tax
Income Tax
LTCG Addition Deleted as AO Failed to Prove Share Transactions Bogus Under Section 68
Income Tax
Income Tax
ITAT Chennai Allows Transit Shortage Payment claim which was Compensatory Not Penal
Income Tax
Income Tax
Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai
Income Tax
Income Tax
Unrealized MTM Loss on Benchmark Linked Debentures Allowed as Deductible Expense
Income Tax
Income Tax
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
Income Tax
Income Tax
Bombay HC Stays Section 270A Penalty as Prima Facie Deduction Was Claimed Under Prevailing Law
Income Tax
Income Tax
Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow
Income Tax
Income Tax
Unsecured Loan Addition U/s 68 Deleted; Banking Repayment & Identity Proved, No Need to Prove Source of Source – ITAT Ahmedabad
Income Tax
Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
ITAT Ahmedabad Modifies U/s 263; Share Purchase Cost Disallowance U/s 115BBE on Bogus LTCG Restored to CIT(A)
Income Tax
Income Tax
Revision u/s. 263 of Income Tax Act quashed as AO took plausible view
Income Tax
Income Tax
Section 11(3) Addition Partly Upheld: ₹1.24 Cr (AY 1994-95) Survives; Earlier Accumulations Nil; Matter Remanded to CIT(A) – ITAT Hyderabad
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.
