#section 143(3)
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Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
Income Tax
Income Tax
ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction
Income Tax
Income Tax
ITAT Bangalore Deletes Section 271D Penalty on Cash Sale Receipt
Income Tax
Income Tax
Second OGE Non-Est; Two U/s 143(3) r.w.s. 254 Orders for Same AY Invalid – Revenue Appeals Dismissed by ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed as Year of Search Cannot Be Reopened Under Section 148
Income Tax
Income Tax
ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
Income Tax
Income Tax
Unsigned Sale Agreement & Alleged On-Money Addition quashed for Assessment Barred by Limitation
Income Tax
Income Tax
Fuel cost to be ascertained by detailed empirical analysis in absence of evidences
Income Tax
Income Tax
Adhoc 30% Expense Disallowance Deleted – No Specific Defects or Verification by AO: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Hyderabad Deletes Addition Based Solely on Sec 132(4) Third-Party Statement for Lack of Corroboration
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.
