#section 143(3)
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Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Income Tax
Income Tax
Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
Income Tax
Income Tax
₹14.25 Cr Share Premium Addition Restored as CIT(A) Order Set Aside for Unsubstantiated DCF Valuation: ITAT Delhi
Income Tax
Income Tax
₹3.40 Crore Housing Project Deduction Restored After Reopening Beyond 4 Years Set Aside
Income Tax
Income Tax
Denial of depreciation to trust not justified as genuineness of building construction expense proved
Income Tax
Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
Income Tax
Income Tax
No disallowance under rule 8D(2)(ii) as interest-free own funds exceeds investment
Income Tax
Income Tax
Bogus Purchase Disallowance Fails — Third-Party List Alone Is Not Evidence
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Section 80P Win for Credit Societies – Savings Bank Interest Is Business-Attributable
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
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.
