#section 143(3)
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Accommodation Entry Income Cut to 1.5% in Bank Routing Case

Section 263 Invoked for Lack of Inquiry into Exceptional Items

Audit Penalty Set Aside Due to Bona Fide Cause for Delay

Dividend Exemption Restored as Form Cannot Override Substance

No Bank Entry or Form 26AS: Professional Fee Claim Rejected

Stamp Duty Addition Deleted for Lack of Evidence of Claim

Disallowance of business loss without pointing out specific defects is impermissible

Section 80P(2)(d) Cannot Be Denied for Co-operative Bank Income

80P deduction admissible on interest earned by co-operative society from deposits with co-operative and nationalized banks

Disallowance on alleged fictitious loss without incriminating material cannot be sustained

Writ dismissed as reassessment notice u/s. 148 held to be in time

Debatable MAT Computation Cannot Be Rectified Under Section 154

Section 263 Revision Quashed for Absence of Exempt Income

Accepted Closing Cash Cannot Be Treated as Unexplained Income
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.
