#section 143(3)
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Section 43CA Relief for Marginal Variations: ITAT Mumbai Applies 10% Tolerance Retrospectively and Orders DVO Reference

Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar

CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition

Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition

Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi

Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%

Telescoping of Cash Deposits Allowed Against Cash Advances: ITAT Chennai

Penalty u/s 271B Deleted for Delay in Audit Report Due to Managing Director’s Illness

Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai

Sections 54B & 54F Deductions Reopened: ITAT Ahmedabad Remands Capital Gains Case for Fresh Adjudication

Demonetisation Cash Deposits Taxed Due to No Business Necessity

Income Tax Assessment Quashed as Final Order Was Passed Beyond Statutory Limitation: ITAT Delhi

Bombay HC Quashed Section 148 Reassessment Notice for Approval by Wrong Authority

Excess Income Tax Refund Set-Off Against Disputed Penalty Impermissible: Bombay HC
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.
