#section 143(3)
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Income Tax
Income Tax
Unsigned sale agreement not conclusive: ITAT Hyderabad remands capital-gains addition for limited verification
Income Tax
Income Tax
MRI Deposit Write-off Remanded Due to Unexamined Section 37(1) & 28 Applicability
Income Tax
Income Tax
Section 263 Revision Quashed as Penny Stock LTCG Was Examined & AO Took Plausible View
Income Tax
Income Tax
Reopening Beyond 4 Years Quashed for No Failure Allegation
Income Tax
Income Tax
Omission of claiming advance tax does not bar Section 244A interest: ITAT Pune
Income Tax
Income Tax
Assessment barred by limitation as court order doesn’t contain any finding/ direction as contemplated u/s. 153(6)
Income Tax
Income Tax
Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice
Income Tax
Income Tax
Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi
Income Tax
Income Tax
Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
ITAT Upholds U/s 80P(2)(d) Deduction on Deposits with Co-operative Banks
Income Tax
Income Tax
Section 80P(2)(d) Benefit Granted Due to Plain and Liberal Reading of the Statute
Income Tax
Income Tax
Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted
Income Tax
Income Tax
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
Income Tax
Income Tax
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
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.
