#section 143(3)
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Interest-Free Advances Not Taxable When No Borrowed Funds Used: ITAT Mumbai

Change in Head of Loss Not Under-Reporting: ITAT Deletes ₹15.19 Cr Penalty u/s 270A

Computer Accessories is Revenue Expense Because of Recurring Nature: ITAT Mumbai

Repeated Non-Appearance Not Fatal Where Justice Demands Reconsideration: ITAT Mumbai

ITAT Mumbai Deleted Notional Interest as No Real Income Accrued on Advances to Subsidiary

Section 68 Loan Addition Deleted: No Incriminating Material Found During Search

154-Day Delay: SC Dismisses Revenue Plea in Penny Stock Addition Case

Manual Return Invalid Since E-Filing Was Mandatory for Companies: Madras HC

Revenue Appeal Dismissed for Low Tax Effect as Higher Tax Rate Held Non-Retrospective

Excel Sheet Alone Cannot Justify Excess Stock Addition: ITAT Delhi

Transfer Pricing on AMP Cannot Ignore Settled Tribunal Law: ITAT Bangalore

Ex Parte CIT(A) Order Set Aside: ITAT Remands Case Due to Non-Appearance of Assessee

Appellate Authority Cannot Bypass Limitation by Invoking Section 150

Section 11 Exemption Denied as Coaching Activity Held Commercial
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.
