#section 143(3)
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Income Tax
Income Tax
Summary Rejection of Appeal for Mere clerical error Without considering Merits was Invalid: ITAT Ahmedabad
Income Tax
Income Tax
Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed
Income Tax
Income Tax
FMV of Shares Must Follow Rule 11UA — Ad-hoc Mark-Up of Assets Not Permissible u/s 56(2)(iia)
Income Tax
Income Tax
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Income Tax
Income Tax
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
Income Tax
Income Tax
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Income Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Income Tax
Income Tax
For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
Income Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
Income Tax
Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
Income Tax
Income Tax
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
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.
