#section 143(3)
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Share Valuation Under Section 56(2)(viia) Set Aside for Mechanical Approach

Interest on trade receivables to be computed by applying LIBOR based rate

Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice

Penalty Deleted as Cash Sale Consideration at Registration Held Outside Section 269SS

No Book Rejection, No Adhoc Profit: ITAT Mumbai Deletes 1% Closing Stock Addition

IFE Content Is Not Royalty: ITAT Delhi Applies DTAA Override Deletes Tax on In-Flight Entertainment Fees

Sales Addition Deleted After Reconciliation of VAT and Non-Trade Receipts

Charitable Trust acking 12A registration cannot be taxed on gross receipt: ITAT Delhi

Depreciation Can’t Be Denied on Suspicion After MAP Resolution

TP Adjustment Deleted as INR-Denominated CCD Interest Must Follow PLR

Section 263 Revision Unwarranted After Due Inquiry; Revenue Appeal Dismissed

Loss on Loan-to-Equity Conversion Allowed as Business Loss to Bank: ITAT Mumbai

Milk Procurement Incidental to Charitable Object; Section 11 Exemption Allowed

Difference of Opinion Not Enough to Invoke Revisionary Jurisdiction: ITAT Mumbai
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.
