#section 143(3)
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Income Tax
Income Tax
Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
Income Tax
Income Tax
Addition Remanded Due to Lack of Proper Opportunity
Income Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Income Tax
Income Tax
PCIT Cannot Invoke Section 263 for Mere Technical Lapse
Income Tax
Income Tax
Turnover Mismatch vis-à-vis TCS Data Invites 263: Lack of Enquiry by AO Proves Fatal
Income Tax
Income Tax
Multiple Opportunities Ignored: ITAT Declines to Exercise Discretion
Income Tax
Income Tax
Section 145A Cannot Be Used to Inflate Profits: ₹38.26 Lakh Addition Deleted
Income Tax
Income Tax
ITAT Confirms Tax Relief for Co-operative Society on Bank Interest
Income Tax
Income Tax
ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
Income Tax
Income Tax
House Property Tax Relief Granted on Rental Income Due to Consistency Rule
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
Surplus from Educational Activities Doesn’t Convert Trust into Business
Income Tax
Income Tax
Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable
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.
