#section 143(3)
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Conversion of Share Warrants Not a Taxable Transfer Due to Absence of Consideration: ITAT Mumbai

Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members

ITAT Pune Allowed Section 54F Deduction as Entire Sale Proceeds Invested Within Time

Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17

Reopening Quashed as No Lender Certificate Required for Let-Out Property Interest: Bombay HC

Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai

Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership

Failure to Select VC Option Doesn’t Deny Oral Hearing if Requested in Writing

ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation

ITAT Remands PF/ESI Disallowance to CIT(A) for Fresh Review Following SC Ruling in Checkmate Services

Assessee Not Required to Prove Source of Source for Alleged Accommodation Loan: ITAT Mumbai

Penalty U/s 271(1)(c) Not Sustainable on Estimated Bogus Purchase Addition – ITAT Mumbai Deletes Penalty

Mutual Fund Dividend Not Bogus u/s 68; Reopening Beyond 4 Years Held Change of Opinion; ₹39.53 Cr Deleted – ITAT Mumbai

Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
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.
